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Newspaper
The Chronicle Telegram
Location
Elyria, Ohio, United States of America
Date
Feb 24, 1969
Page
12
Carole Young 21 was chosen Miss Chinatown USA over 18 contestants representing eight states. She is a junior at San Francisco State College and will reign during San Francisco's Chinese New Year festivities.
A farmer inherited a family farm and subdivided land into lots near a growime city. The IRS contended the sale was ordinary income, but the Tax Court ruled the gain qualified as long term capital gain. The case cautions heirs to assess tax treatment of inherited farms carefully.
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