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SPECTOR v. C. I. R.

No. 79-3394.

641 F.2d 376 (1981)

Bernard D. SPECTOR, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

April 3, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gary R. Allen and Karl P. Fryzel, Attys., N. Jerold Cohen, Acting Chief, Appellant Section, I. R. S., Washington, D.C., for respondent-appellant.

Bernard D. Spector, pro se.

Before WISDOM, POLITZ and SAM D. JOHNSON, Circuit Judges.

SAM D. JOHNSON, Circuit Judge:

In this suit brought against the Commissioner of Internal Revenue for redetermination of tax deficiencies for the years 1972 and 1973, the principal issue is whether a transaction in which taxpayer surrendered his partnership interest in an accounting firm in exchange for a specified sum constitutes a "sale" of his partnership interest, thus creating long term capital gain under section 741 of the Internal Revenue Code of 1954, or whether...

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