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SWIREN v. COMMISSIONER OF INTERNAL REVENUE

No. 10100.

183 F.2d 656 (1950)

SWIREN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Seventh Circuit.

July 14, 1950.

Attorney(s) appearing for the Case

Ben W. Heineman, William P. Rosenthal, Chicago, Ill., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Melva M. Graney, Spec. Assts. to the Atty. Gen., for respondent.

Before MAJOR, Chief Judge, and KERNER and DUFFY, Circuit Judges.

DUFFY, Circuit Judge.

This is a petition to review and set aside a decision of the Tax Court1 which affirmed the Commissioner's determination that the gain realized by taxpayer upon the sale of a partnership interest was taxable as ordinary income rather than gain on the sale of a capital asset.

Taxpayer is an attorney at law who was admitted to practice in Illinois in 1927. His first place of employment was with the law firm of...

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