Eugene H. Buder, of the Estate of Oscar E. Buder, Deceased, and Eugenia H. Buder v. United States

BLACKMUN, Circuit Judge.

Our question here is whether a $25,000 legal fee qualified as income in the calenlar year 1953 rather than in a subsequent tax year. The district court decided the issue in favor of the government, that is, it held the fee to be 1953 income. Buder v. United States, 235 F.Supp. 479 (E.D.Mo.1964).

Oscar E. Buder and his wife are the taxpayer-appellants. They filed a cash basis joint income tax return for 1953. Mr. Buder died in February 1965; his representative has been substituted in his place.

Oscar and his brother, G. A. Buder, were lawyers and partners in the practice…