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LEDBETTER v. UNITED STATES

No. 85-5933.

792 F.2d 1015 (1986)

J.N. LEDBETTER and R.W. Ledbetter, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

June 27, 1986.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Tax Div., Dept. of Justice, Michael L. Paup, Roger M. Olsen, Jonathan S. Cohen, John A. Dudeck, Washington, D.C., for defendant-appellant.

Lawrence A. Farese, Cummings & Lockwood, Naples, Fla., George G. Vest, Cummings & Lockwood, Stamford, Conn., for plaintiffs-appellees.

Before KRAVITCH and HATCHETT, Circuit Judges, and TUTTLE, Senior Circuit Judge.

Corrected.

TUTTLE, Senior Circuit Judge:

This appeal tests the validity of an Internal Revenue Service regulation which, for the tax years 1973, 1974, and 1975, limited the amount of income received by taxpayer from his partnership that could be treated as "earned income." As stated by the Court of Appeals for the Second Circuit in an identical case:

This appeal involves the narrow question whether guaranteed...

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