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ROLLMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 7318.

244 F.2d 634 (1957)

Ernest E. ROLLMAN and Hilda S. Rollman, Curt E. Kaufman and Louise Kaufman, Heinz W. Rollman and Tania Rollman, Walter Kaufman and Ellen Kaufman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided May 8, 1957.

Attorney(s) appearing for the Case

David Alter, New York City (Squadron & Alter, New York City, on the brief), for petitioners.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and WARLICK, District Judge.

SOPER, Circuit Judge.

This petition to review decisions of the Tax Court involves deficiencies in income taxes for the years 1948 and 1949 aggregating about $5400. The question presented is whether payments received in these years by a partnership, of which the taxpayers were members, for the transfer of rights in a patent owned by the partnership should be regarded as proceeds of sale of capital assets under § 117 or ordinary income under § 22(a) of the...

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