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ULLMAN v. C. I. R.

Nos. 103-106, Docket 25068-25071.

264 F.2d 305 (1959)

David H. ULLMAN and Claire W. Ullman (husband and wife), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. David H. ULLMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Benjamin ULLMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Benjamin ULLMAN and Anna Ullman (husband and wife), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided March 4, 1959.

Attorney(s) appearing for the Case

Philip A. Brenner, New York City (Philip A. Brenner, Julius Kuschner, of counsel), for petitioners.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Joseph Kovner, Attorneys, Dept. of Justice, Washington, D. C., for respondent.

Before CLARK, Chief Judge, WATERMAN, Circuit Judge, and GALSTON, District Judge.

WATERMAN, Circuit Judge.

Petitioners appeal from a decision of the Tax Court, 29 T.C. 129, upholding a determination by the Commissioner that $350,000 received by petitioners and another in connection with the sale of the capital stock of three linen supply corporations was received by them in consideration for their covenants not to compete with the purchasers, and hence was taxable as ordinary income. The facts are fully set forth...

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