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SMITH v. UNITED STATES

No. 71-1331.

460 F.2d 1005 (1972)

Patty R. SMITH et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

May 11, 1972.

Attorney(s) appearing for the Case

H. Stennis Little, Jr., Nashville, Tenn., for plaintiffs-appellants.

Daniel B. Rosenbaum, Tax Division, Department of Justice, Washington, D.C., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown, Attys., Tax Division, Department of Justice, Washington, D.C., on brief; Charles H. Anderson, U.S. Atty., Nashville, Tenn., of counsel, for defendant-appellee.

Before CELEBREZZE, McCREE, and MILLER, Circuit Judges.

McCREE, Circuit Judge.

Appellants are taxpayers who appeal from a judgment of the District Court upholding the Commissioner's determination that lump-sum payments to each of them of their respective interests in their employer's profit-sharing plan were taxable as ordinary income. The plan was funded by contributions to a trust which was tax-exempt under the provisions of the Internal Revenue Code of 1939 and under section 501(a) of the Internal Revenue Code of 1954...

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