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C. I. R. v. ROBINSON

No. 12940.

273 F.2d 503 (1959)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Thomas ROBINSON and Elaine Robinson, Respondents.

United States Court of Appeals Third Circuit.

Decided December 23, 1959.

Attorney(s) appearing for the Case

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, John J. Pajak, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Maxwell H. Cohen, Stroudsburg, Pa., for respondent.

Lord, Day & Lord, Charles W. Merritt, Gerard A. Navagh, New York City, on the brief, for the American Hotel Ass'n, amicus curiae.

Before BIGGS, Chief Judge, and GOODRICH and McLAUGHLIN, Circuit Judges.

GOODRICH, Circuit Judge.

This is an income tax case concerning the income of the taxpayers for the year 1953. The taxpayers won before the Tax Court, 1958, 31 T.C. 65, and the Commissioner appeals.

The problem involved is one which has now become familiar in the various Courts of Appeals. There is no dispute on the facts. The taxpayers (husband and wife) own and operate a resort hotel...

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