WARE v. C.I.R.

No. 807, Docket 89-4113.

906 F.2d 62 (1990)

R. Timmis WARE and Catherine K. Ware, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided June 21, 1990.

As Amended September 17, 1990.

Attorney(s) appearing for the Case

R. Timmis Ware, New York City, pro se and Attorney for appellant Catherine K. Ware.

Robert S. Pomerance, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Thomas R. Lamons, Attys., Tax Div., Dept. of Justice, of counsel), for appellee.

Before OAKES, Chief Judge, and KEARSE and WALKER, Circuit Judges.

OAKES, Chief Judge:

R. Timmis Ware appeals a decision of the United States Tax Court, Theodore Tannenwald, Jr., Judge, entered on April 19, 1989, determining that a portion of a payment received by Ware upon withdrawing from his law partnership was attributable to an "unrealized receivable" and therefore should have been treated as ordinary income rather than as capital gain on Ware's 1982 income tax return. We affirm.

In 1981, Ware was a partner in the New...

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