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BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 18013.

398 F.2d 832 (1968)

William A. BROWN, Joseph H. Ferrill, Margaret Ferrill, Frank H. Abbott, Dorothy Abbott, Grady C. Dixon, Joyce S. Dixon, Alfred C. Brandon, Jr. and Louise M. Brandon, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Sixth Circuit.

July 29, 1968.

Attorney(s) appearing for the Case

R. Monroe Schwartz, Atlanta, Ga., for petitioners.

Stuart A. Smith, Atty., Dept. of Justice, Washington, D. C., for respondent; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., on brief.

Before O'SULLIVAN, PHILLIPS and PECK, Circuit Judges.

PER CURIAM.

This case involves deficiencies in income taxes determined against the taxpayers for the years 1960 and 1961.

The taxpayers, airline pilots of Southern Airways, Inc., went on strike in June 1960 and during 1960 and 1961 received strike benefit payments from their union, Air Line Pilots Association. The Commissioner determined that the amounts of strike benefits received by the taxpayers were includable in gross income.

In an opinion published...

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