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KUENEMAN v. C. I. R.

No. 78-1807.

628 F.2d 1196 (1980)

Don and Irene KUENEMAN, John R. Kueneman, and Edmund W. and Ella M. Harrell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 11, 1980.

Rehearing Denied October 14, 1980.

Attorney(s) appearing for the Case

Joseph L. Strabala, San Francisco, Cal., for petitioners-appellants.

Gilbert E. Andrews, Tax Div., Washington, D.C., on brief; Michael J. Roach, Washington, D.C., for respondent-appellee.

Before SNEED and POOLE, Circuit Judges, and ZIRPOLI, District Judge.

POOLE, Circuit Judge:

This is an appeal by five taxpayers from a decision of the United States Tax Court determining deficiencies in their federal income taxes for the years 1971 and 1972. During these years, appellants Don and Irene Kueneman, John Kueneman, and Edmund and Ella Harrell reported royalty payments received from an exclusive transfer of patent rights within a specified geographical area as long-term capital gains on their federal income tax returns. The...

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