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SPIREAS v. C.I.R.

No. 17-1084.

886 F.3d 315 (2018)

Spiridon SPIREAS, Appellant v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Opinion Filed: March 26, 2018.

Attorney(s) appearing for the Case

Brian Killian [Argued], Robert R. Martinelli , Michael E. Kenneally , Morgan, Lewis & Bockius LLP, 1111 Pennsylvania Ave., NW, Washington, DC 20004, William F. Colgin, Jr. , Morgan, Lewis & Bockius LLP 1400, Page Mill Road, Palo Alto, CA 94304, Attorneys for Appellant.

David A. Hubbert , Acting Assistant Attorney General, Bruce R. Ellisen , Clint A. Carpenter [Argued], United States Department of Justice, Tax Division, P.O. Box 502, Washington, DC 20044, Attorneys for Appellee.

Before: HARDIMAN, SHWARTZ, and ROTH, Circuit Judges.

OPINION OF THE COURT

This appeal requires us to decide whether royalties paid on a technology license agreement should have been treated as ordinary income or as capital gains. The distinction is significant for taxpayers like the Appellant, Dr. Spiridon Spireas, who earned $40 million in such royalties over just...

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