OPINION. Offer, Judge: We entertain no doubt that good will and such related items as customers’ lists are capital assets. Ensley Bank Trust Co. v. United States (C. C. A., 5th Cir.), 154 Fed. (2d) 968; certiorari denied, 329 U. S. 732 ; see X-Pando Corporation, <span class="citation" data-"448…
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