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RIDDELL v. GUGGENHEIM

No. 16445.

281 F.2d 836 (1960)

Robert A. RIDDELL, District Director of Internal Revenue, Los Angeles District, California, Appellant, v. M. Robert GUGGENHEIM, Jr., Appellee.

United States Court of Appeals Ninth Circuit.

August 3, 1960.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Los Angeles, Cal., for appellant.

Goodson & Hannam, Los Angeles, Cal., and Bruce I. Hochman, Beverly Hills, Cal., for appellee.

Before STEPHENS, BARNES and KOELSCH, Circuit Judges.

KOELSCH, Circuit Judge.

This is an appeal by the Director of Internal Revenue from a judgment of the United States District Court in favor of the taxpayer, M. Robert Guggenheim, Jr., in the latter's suit to recover a portion of the sum paid by him as income tax for the years 1954 and 1955.

Plaintiff's claim is that the twenty-four monthly payments made by him to Jean Guggenheim in the two taxable years mentioned were within the purview of those portions of...

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