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UNITED STATES v. EIDSON

No. 19414.

310 F.2d 111 (1962)

UNITED STATES of America, Appellant, v. Charles G. EIDSON, Jr., et al., Appellees.

United States Court of Appeals Fifth Circuit.

November 30, 1962.

Attorney(s) appearing for the Case

Ernest Morgan, U. S. Atty., San Antonio, Tex., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Michael I. Smith, Attys., Dept. of Justice, Washington, D. C., for appellant.

J. Rodney Lee, Waco, Tex., Naman, Howell, Smith & Chase, Waco, Tex., for appellees.

Before TUTTLE, Chief Judge, HUTCHESON, Circuit Judge, and CONNALLY, District Judge.

TUTTLE, Chief Judge.

This appeal by the United States from a judgment entered by the District Court without a jury presents the question whether amounts received by the taxpayers in consideration for the assignment by them of their rights under a management contract which they had with an insurance company are taxable as ordinary income or as capital gains. The appellees contend, and the District Court found, that the assignment...

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