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ROSEN v. UNITED STATES

No. 13351.

288 F.2d 658 (1961)

Harry ROSEN and Rose Rosen, Appellees, v. UNITED STATES of America, Appellant,

United States Court of Appeals Third Circuit.

Decided March 24, 1961.

Attorney(s) appearing for the Case

Joseph Kovner, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Joseph Kovner, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., Hubert I. Teitelbaum, U. S. Atty., John F. Potter, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellant.

Sidney Hoffman, Pittsburgh, Pa. (Jerome C. Bachrach, Pittsburgh, Pa., on the brief), for appellees.

Before KALODNER, STALEY and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

This is the third time that a United States Court of Appeals has been required to decide whether increment yielded by an "Investment Contract" of Investors Syndicate is taxable as long term capital gain or as ordinary income. In 1944 the Court of Appeals for the Sixth Circuit held that such increment was taxable as long term capital gain. Commissioner of Internal Revenue v. Caulkins, 144 F.2d 482. In 1959 the...

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