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ROGALLO v. UNITED STATES

No. 72-1496.

475 F.2d 1 (1973)

Francis M. ROGALLO and Gertrude S. Rogallo, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided March 6, 1973.

Attorney(s) appearing for the Case

Paul M. Ginsburg, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and John M. Scott, Jr., Attys., Tax Div., Dept. of Justice, and Brian P. Gettings, U. S. Atty., on brief), for appellant.

Herbert V. Kelly, Newport News, Va. (Jones, Blechman, Woltz & Kelly and F. O. Blechman and E. D. David, Newport News, Va., on brief), for appellees.

Before HAYNSWORTH, Chief Judge, and WINTER and RUSSELL, Circuit Judges.

WINTER, Circuit Judge:

In a suit by Mr. and Mrs. Francis M Rogallo for a tax refund, the district court entered judgment for the taxpayers.1 It held that a $35,000 "contribution award" which the Rogallos received from the National Aeronautics and Space Administration (NASA) pursuant to § 306 of the National Aeronautics and Space Act, 42 U.S.C.A. § 2458 (1970), qualified as a prize or award primarily in recognition of scientific...

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