Clyde E. BANNISTER and wife, Alwylda M. Bannister, Appellants,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
December 23, 1958.
December 23, 1958.
Attorney(s) appearing for the Case
Dougal C. Pope, Houston, Tex., for appellants.
Davis Morton, Jr., Helen A. Buckley, Grant W. Wiprud, Lee A. Jackson, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., William B. Butler, U. S. Atty., Newton B. Schwartz, Asst. U. S. Atty., Houston, Tex., for appellee.
Before HUTCHESON, Chief Judge, and CAMERON and BROWN, Circuit Judges.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Chief Judge.
This appeal from a judgment and decision1 of the United States District Court for the Southern District of Texas, holding that amounts which the petitioners received during the taxable years 1949, 1950, and 1951, from a patent were royalty income, taxable as ordinary income and not, as petitioners had claimed, proceeds from the sale of the patent or an interest in it, taxable as long term capital gains, presents...
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