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LEMERY v. C. I. R.

No. 24909.

451 F.2d 173 (1971)

Douglas J. and Marguerite H. LEMERY, and Raymond J. and Myrtle Lemery, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

November 18, 1971.

Attorney(s) appearing for the Case

W. V. Clodfelter, Seattle, Wash. (argued), of Clodfelter, Lindell & Carr, Seattle, Wash., for petitioners-appellants.

John P. Burke (argued), K. Martin Worthy, Chief Counsel, I. R. S., Lee A. Jackson, Bennet H. Hollander, John A. Townsend, of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Washington, D. C., for respondent-appellee.

Before MERRILL and WRIGHT, Circuit Judges, and POWELL, District Judge.

PER CURIAM:

This appeal from a judgment of the Tax Court involves federal income taxes for the year 1960. The findings of fact and opinion of the Tax Court are reported at 52 T.C. 367 (1969). We affirm.

In a contract of purchase and sale of three corporations which owned two motels, a laundry and a cocktail lounge, the seller, a Canadian citizen, gave a covenant not to compete within the Portland, Oregon area for five years...

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