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DENNISTON v. COMMISSIONER OF INTERNAL REVENUE

No. 18816.

343 F.2d 312 (1965)

Frederick W. DENNISTON et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided January 28, 1965.

Attorney(s) appearing for the Case

Mr. Frederick W. Denniston, petitioner pro se.

Mr. Crombie J. D. Garrett, Atty., Dept. of Justice, with whom Asst. Atty. Gen., Louis F. Oberdorfer and Mr. Lee A. Jackson, Atty., Dept. of Justice, were on the brief, for respondent.

Mr. Sheldon S. Cohen, Chief Counsel, Internal Revenue Service, also entered an appearance for respondent.

Before BAZELON, Chief Judge, and FAHY and BURGER, Circuit Judges.

PER CURIAM:

Petitioners, a husband and wife filing a joint income tax return, seek reversal of a Tax Court determination that moneys the husband received as a Government Employees' Incentive Award were includible in gross income. We affirm, adopting the decision of the Tax Court.

The excellent services which led to the award in question were just those which the husband had been instructed to perform in the course of his employment. The statute under which...

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