Arthur Kurlan and Marilyn Kurlan v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Arthur Kurlan and Marilyn Kurlan

FRIENDLY, Circuit Judge.'

Arthur Kurlan, along with his wife who joined in one of his returns, petitions for review of a decision of the Tax Court, T. C. Memo. 1963-282, which sustained a determination of deficiencies in Kurlan’s income tax for 1954 and 1955 on the ground that amounts received pursuant to a settlement of litigation against Columbia Broadcasting System (CBS) constituted ordinary income rather than long-term capital gain. The Commissioner has filed a protective cross-petition with respect to Kurlan’s taking an attorney’s fee related to the litigation as an ordinary deduction in…