HAMM v. C. I. R.

No. 80-1847.

683 F.2d 1303 (1982)

Kenneth G. HAMM and Bettye W. Hamm, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

July 22, 1982.

Attorney(s) appearing for the Case

Ford T. Bussart of Greenhalgh, Bussart, West & Rossetti, Rock Springs, Wyo., for plaintiffs-appellants.

Jonathan Cohan, Atty., Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., and Michael L. Paup and Robert T. Duffy, Attys., Tax Div., Dept. of Justice, Washington, D. C., with him on the brief), for defendant-appellee.

Before McWILLIAMS, DOYLE and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

Kenneth G. Hamm and Bettye W. Hamm, husband and wife, appeal the Tax Court's ruling that compensation paid Mr. Hamm in calendar year 1973 as a city police court judge, bank trust officer, and railroad counsel, and salary paid him in calendar years 1973, 1974, and 1975 as a Wyoming state district court judge, were personal income of the Hamms for those calendar years, and therefore not reportable as income of the partnership Mr. Hamm had with...

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