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BATH v. UNITED STATES

No. 73-1384 Summary Calendar.

480 F.2d 289 (1973)

Paul L. BATH and Mary M. Bath, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

June 25, 1973.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., Lynn Ross, Jr., Tax Div., Dept. of Justice. Dallas, Tex., Roby Hadden, U. S. Atty., Tyler, Tex., Lee H. Henkel, Jr., Chief Counsel, IRS, Washington, D. C., for defendant-appellant.

Jack N. Price, Longview, Tex., for plaintiffs-appellees.

Before WISDOM, AINSWORTH and CLARK, Circuit Judges.

WISDOM, Circuit Judge:

The payment to the taxpayer that is the subject matter of this action is a square peg that will not fit into any neat, round tax hole. The issue in this case is whether a payment received by a taxpayer from his mother's estate was a tax-free bequest or taxable compensation for services performed during his mother's life. The difficulty in the case arises from the fact that the payment has some of the...

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