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BROOKS v. UNITED STATES

No. 17936.

280 F.2d 370 (1960)

Roy R. BROOKS and Betty B. Brooks, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 22, 1960.

Attorney(s) appearing for the Case

Edward I. Cutler, Tampa, Fla., for appellant.

Abbott Mannie Sellers, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Howard A. Heffron, Acting Asst. Atty. Gen., Robert F. Nunez, Asst. U. S. Atty., Tampa, Fla., Meyer Rothwacks, David O. Walter, Attys., Department of Justice, Washington, D. C., E. Coleman Madsen, U. S. Atty., Miami, Fla., for appellee.

Before RIVES, Chief Judge, WISDOM, Circuit Judge, and SIMPSON, District Judge.

WISDOM, Circuit Judge.

This appeal from a judgment denying a refund for income taxes presents the question of a taxpayer's right, under Section 107(d) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 107(d) (2),1 to spread back over three years a salary paid in one year. The determination of the question turns on whether the events, alleged to have "intervened" causing postponement...

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