UNITED STATES v. WHITE

No. 9174.

401 F.2d 610 (1968)

UNITED STATES of America, Appellant, v. Paul R. WHITE and Anna Lee White, Appellees.

United States Court of Appeals Tenth Circuit.

September 30, 1968.


Attorney(s) appearing for the Case

Grant W. Wiprud, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., Lawrence M. Henry, U. S. Atty., and David I. Shedroff, Asst. U. S. Atty., of counsel, with him on the brief), for appellant.

Stanley L. Drexler, Denver, Colo. (Ellis J. Sobol, Denver, Colo., with him on the brief), for appellees.

Before MURRAH, Chief Judge, and LEWIS, BREITENSTEIN, HILL, SETH, and HICKEY, Circuit Judges.


SETH, Circuit Judge.

This is an action for refund of federal income taxes paid for the calendar years 1959 through 1962, in the amount of $73,600.96. We considered a portion of this same transaction involving the same taxpayers in United States v. White, 311 F.2d 399 (10th Cir. 1962).

The primary issue on appeal concerns the correctness of the trial court's conclusion that certain royalty payments were taxable as long term...

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