LULL v. C. I. R.

Nos. 24734, 24735.

434 F.2d 615 (1970)

William A. and Helen M. LULL, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. William H. and Dorothy SIMPSON, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

November 12, 1970.


Attorney(s) appearing for the Case

Joseph H. Tretheway (argued), Meade Emory, of Trethewey, Brink & Wilson, Seattle, Wash., for appellants.

Stephen Hutzelman (argued), Atty. Tax Div., Johnnie M. Walters, Asst. Atty. Gen. Tax. Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before HAMLEY and WRIGHT, Circuit Judges, and GOODWIN, District Judge.


HAMLEY, Circuit Judge:

William A. Lull, William H. Simpson, and their respective wives, appeal from a decision of the Tax Court assessing liability for income taxes on certain payments made to them by their employer incident to their transfer to other posts of duty.

Appellants' tax returns for the years 1959 through 1961 are involved in this appeal and the law governing our resolution is thus prior to some extensive Congressional revision of the tax laws governing...

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