JOHANSSON v. UNITED STATES

No. 19990.

336 F.2d 809 (1964)

Ingemar JOHANSSON et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

September 2, 1964.


Attorney(s) appearing for the Case

Arthur M. Laufer, Manes, Sturim & Laufer, New York City, for appellants Johansson and Scanart, S.A.

Stephen Hochhauser, John A. Kiser, New York City, for appellants Feature Sports, Inc., Thomas Bolan, Roy Cohn and Humbert Fugazy; Saxe, Bacon & O'Shea, New York City, of counsel.

Ashton Phelps, Jack M. Gordon, New Orleans, La., for appellants Thomas Bolan, Roy Cohn and Humbert Fugazy; Phelps, Dunbar, Marks, Claverie & Sims, New Orleans, La., of counsel.

Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Edward F. Boardman, Miami, Fla., John B. Jones, Jr., Harold C. Wilkenfeld, John J. McCarthy, Attys., Dept. of Justice, Washington, D. C., for appellee; William A. Meadows, Jr., U. S. Atty., of counsel.

Before RIVES, BELL and WRIGHT, Circuit Judges.


RIVES, Circuit Judge.

On three occasions, Ingemar Johansson, a citizen of Sweden, fought Floyd Patterson for the heavyweight boxing championship of the world. All three fights took place in the United States. Taxes in the amounts of $598,181.92 for the calendar year 1960 and $411,620 for the period January 1, 1961, through March 13, 1961,1 were assessed against Johansson on the income he earned from the Patterson fights and related activities...

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