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FURRER v. C. I. R.

No. 77-1588.

566 F.2d 1115 (1977)

Ralph FURRER and Rosemarie Furrer, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

December 30, 1977.

Attorney(s) appearing for the Case

Preston C. Hiefield, Jr. (argued), of Williams, Stark, Hiefield, Norville & Griffin, Portland, Ore., for petitioner.

Michael Paup (argued), of Dept. of Justice, Washington, D. C., for respondent.

Before HUFSTEDLER, SNEED and KENNEDY, Circuit Judges.

PER CURIAM:

In this case we review the finding of the Tax Court that the damages taxpayer received for breach of his agency contract with an insurance company are taxable as ordinary income and not as capital gain. We affirm.

Ralph Furrer was a special agent for Industrial Hospital Association (IHA). His contract with IHA gave him the exclusive right to recruit agents to sell IHA's policies; he also developed new types of policies for IHA. He was paid entirely...

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