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TOBIN v. TOMLINSON

No. 19173.

310 F.2d 648 (1962)

Kenneth J. TOBIN and Marguerite R. Tobin, Appellants, v. Laurie W. TOMLINSON, District Director of Internal Revenue, District of Florida, Appellee.

United States Court of Appeals Fifth Circuit.

November 21, 1962.

Attorney(s) appearing for the Case

William R. Frazier, Hill & Frazier, James P. Hill, Jacksonville, Fla., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Miami, Fla., John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, John A. Bailey, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, JONES and GEWIN, Circuit Judges.

RIVES, Circuit Judge.

Kenneth J. Tobin, who will here generally be called the taxpayer, made an assignment of a patent reserving royalties. He filed an income tax return for the year 1951 reporting the royalties for that year as ordinary income. After the enactment of Public Law 629, 84th Cong. 2d Sess., approved June 29, 1956, retroactively amending Section 117 of the Internal Revenue Code of 1939,1 the taxpayer brought suit to recover...

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