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BERING v. C. I. R.

No. 23973.

437 F.2d 46 (1970)

Jorgen D. BERING and Winifred E. Bering, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied January 13, 1971.

Attorney(s) appearing for the Case

Julian Caplan (argued), San Francisco, Cal., for petitioners-appellants.

Paul Ginsburg (argued), Atty., Johnnie M. Walters, Asst. Atty. Gen., Richard M. Hahn, Acting Chief Counsel, Washington, D. C., for respondent-appellee.

Before MERRILL, CARTER and HUFSTEDLER, Circuit Judges.

MERRILL, Circuit Judge:

Appellants seek review of a decision of the Tax Court upholding the Commissioner in assessing an income tax deficiency of $13,934.31 for the year 1963.

Appellant taxpayer1 is an inventor of a stainless steel valve, patent for which was obtained in 1959. The question presented is whether he is entitled to the income-spreading benefits of the original version of § 1302 of the Internal Revenue Code, 26...

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