id	keyword
inlawrev-2375	income
inlawrev-2375	interest
inlawrev-2375	capital gain
inlawrev-2375	income interest
inlawrev-2375	property
inlawrev-2375	court
inlawrev-2375	taxpayer
inlawrev-2375	property interest
inlawrev-2375	f.2d
inlawrev-2375	commissioner
inlawrev-2375	treatment
inlawrev-2375	sale
inlawrev-2375	cir
inlawrev-2375	gain treatment
inlawrev-2375	right
inlawrev-2375	oil
inlawrev-2375	assignment