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WOOD v. UNITED STATES

No. 76-2649.

590 F.2d 321 (1979)

James A. WOOD and Dorothy D. Wood, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

January 29, 1979.

Attorney(s) appearing for the Case

Gilbert E. Andrews, Washington, D. C., on brief; Ann B. Durney, Atty., Washington, D. C., for defendant-appellant.

Norman I. Book, Jr., Burlingame, Cal., for plaintiffs-appellees.

Before MERRILL and TANG, Circuit Judges, and TAYLOR, District Judge.

MERRILL, Circuit Judge:

James A. and Dorothy D. Wood1 brought this suit seeking to recover $17,985.45 in income taxes paid for the calendar year 1972. The question presented is whether the lump sum received by taxpayer upon termination of his employment due to disability should be included in gross income. The district court ruled that it should not, and the government has taken this appeal. We affirm.

Taxpayer was employed by...

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