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WARING v. C. I. R.

No. 17550.

412 F.2d 800 (1969)

Fred M. WARING and Virginia Waring, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided June 26, 1969.

Attorney(s) appearing for the Case

A. Walter Socolow, New York City (Harvey R. Kitay, Max Lynne, New York City, on the brief), for appellants.

Lester B. Snyder, Atty., Dept. of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before KALODNER, FREEDMAN and SEITZ, Circuit Judges.

OPINION OF THE COURT

PER CURIAM.

Fred M. Waring1 attacks the decision of the Tax Court that royalties he received in 1960 and 1961 under a trademark and trade name license agreement were taxable to him as ordinary income and not as capital gains.

In 1946 taxpayer's wholly owned corporation was liquidated and its assets were distributed to him in exchange for all the stock of the corporation. Included in the assets which...

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