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STORZ v. C. I. R.

No. 77-1722.

583 F.2d 972 (1978)

Robert H. STORZ, transferee of Storz-Wachob-Bender Co., a dissolved corporation, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 18, 1978.

Rehearing and Rehearing Denied August 10, 1978.

Attorney(s) appearing for the Case

Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant; Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and R. Bruce Johnson, Attys., Tax Div., Washington, D. C., on the brief.

Kent O. Littlejohn of Baird, Holm, McEachen, Pedersen, Hamann & Haggart, Omaha, Neb., for appellee; Ronald C. Jensen, Omaha, Neb., on the brief.

Before GIBSON, Chief Judge, HEANEY, Circuit Judge, and MacLAUGHLIN, District Judge.

Rehearing and Rehearing En Banc Denied August 10, 1978.

MacLAUGHLIN, District Judge.

The Commissioner appeals from a decision of the Tax Court holding that certain uncompleted underwriting contracts assigned in the complete liquidation of appellee's business were property within the meaning of Section 337 of the Internal Revenue Code (26 U.S.C. § 337), but that the assignment of income doctrine, which would make the appellee responsible for payment of...

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