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DUNN v. UNITED STATES

Civ. A. No. 8457.

86 F.Supp. 861 (1949)

DUNN v. UNITED STATES.

United States District Court E. D. Pennsylvania.

July 12, 1949.

Attorney(s) appearing for the Case

Clement J. Clarke, Jr., of Pepper, Bodine, Stokes & Hamilton, Philadelphia, Pa., for plaintiff.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Mamie S. Price, Sp. Assts. to Atty. Gen., Gerald A. Gleeson, U. S. Atty., T. J. Curtin, Asst. U. S. Atty., Philadelphia, Pa., for defendant.

KIRKPATRICK, Chief Judge.

The recent decision of the Tax Court in Townsend v. Commissioner, 12 T.C. 692, is directly in point and holds that periodic payments such as those in the present case are taxable income. I am constrained to follow it, particularly in view of the weight to which a decision of a special court like the Tax Court in the field committed to it is entitled.

Of course, if the majority view of the Court in Farid...

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