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C.I.R. v. WINTER

No. 13823.

303 F.2d 150 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. William L. WINTER and Eunice R. Winter, Respondents.

United States Court of Appeals Third Circuit.

Decided May 14, 1962.

Attorney(s) appearing for the Case

David O. Walter, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Alphonsus R. Romeika, Philadelphia, Pa. (Romeika, Fish & Scheckter, Philadelphia, Pa., on the brief), for respondents.

Before GOODRICH and GANEY, Circuit Judges, and SHERIDAN, District Judge.

GOODRICH, Circuit Judge.

This is an appeal from a decision of the Tax Court of the United States in favor of the taxpayer.1 The question involved is a very narrow one. It is whether payments made to the taxpayer under the E. I. Du Pont De Nemours and Company (Du Pont) Pension and Retirement Plan are includable in the taxpayer's gross income for the year 1956.

The taxpayer was employed by Du Pont for thirty-three years prior to...

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