United States Tax Court May 19, 1960, Docket Nos. 67160, 67161, 67162, 67310 (Schulz v. Commissioner)

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United States · · · 19-05-1960

lead-opinion

OPINION.

Raum, Judge:

1. Covenant not to compete. — The question presented requires determination of the nature of the payments ostensibly made for Landen’s covenant not to compete.

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