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McEUEN v. COMMISSIONER OF INTERNAL REVENUE

No. 13684.

196 F.2d 127 (1952)

McEUEN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

April 10, 1952.

Attorney(s) appearing for the Case

Robert P. Smith, Joseph W. Kiernan, Washington, D. C., C. D. Towers, Jacksonville, Fla., for petitioner.

C. Moxley Featherston, Ellis N. Slack, Harry Baum, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Rollin H. Transue, Sp. Atty., Bureau of Int. Revenue, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and STRUM, Circuit Judges.

HUTCHESON, Chief Judge.

The ultimate effect taxwise of the decision in this case will be to determine whether or not petitioner received in 1943, 80 percent of the aggregate income received from his invention in the three critical tax years, and, therefore, is entitled to be taxed on his 1943 income under the provisions of Sec. 107(b), I.R.C., 26 U.S. C.A. § 107(b).1 The primary, the determinative question, however, presented for...

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