KURLAN v. C. I. R.

Nos. 186-7, Dockets 29132-33.

343 F.2d 625 (1965)

Arthur KURLAN and Marilyn Kurlan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Arthur KURLAN and Marilyn Kurlan, Respondents.

United States Court of Appeals Second Circuit.

Decided March 26, 1965.


Attorney(s) appearing for the Case

Burton L. Litwin, New York City (Michael Halperin, New York City), for Arthur Kurlan and Marilyn Kurlan.

Jonathan S. Cohen, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Washington, D. C., Attys.), for C.I.R.

Before FRIENDLY, HAYS and MARSHALL, Circuit Judges.


FRIENDLY, Circuit Judge.

Arthur Kurlan, along with his wife who joined in one of his returns, petitions for review of a decision of the Tax Court, T.C. Memo. 1963-282, which sustained a determination of deficiencies in Kurlan's income tax for 1954 and 1955 on the ground that amounts received pursuant to a settlement of litigation against Columbia Broadcasting System (CBS) constituted ordinary income rather than long-term capital gain. The Commissioner has filed a...

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