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UNITED STATES v. HAGGART

No. 19197.

410 F.2d 449 (1969)

UNITED STATES of America, Appellant, v. William L. HAGGART and Marjorie Haggart, Appellees.

United States Court of Appeals Eighth Circuit.

May 8, 1969.

Attorney(s) appearing for the Case

Bennet N. Hollander, Atty., Dept. of Justice, Washington, D. C., for appellant; Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

J. Gerald Nilles, of Nilles, Oehlert, Hansen, Selbo & Magill, Fargo, N. D., for appellees.

Before MATTHES, MEHAFFY and HEANEY, Circuit Judges.

HEANEY, Circuit Judge.

The only issue on this appeal is whether the District Court erred in holding that the taxpayer's interest in a profit sharing trust was distributed to him because he was separated from the service of his employer within the meaning of §§ 402(a) (2) and 402(e), Internal Revenue Code, 1954, thus qualifying for preferential capital gains treatment.1

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