Court Opinion

ID: 9443485
Source: CourtListenerOpinion
Date Created: 2023-08-03 19:22:01.992774+00
Date Added: 2024-06-11T17:29:30.142909
License: Public Domain

CLARK, Circuit Judge.
I concur in the decision and generally in the opinion, but, because I am not sure and *67the matter is not in issue now, I should prefer not to attempt to pass upon the withholding or taxability of the initial payment of $40,000. The additional payments to make up the $75,000, I take it, are taxable and a like conclusion might well be reached as to the first sum. I mention the matter because I am concerned lest we fashion a precedent for the future without briefing or argument. Were we to speculate I opine that courts in cases of this general nature might well hesitate to separate the consideration into diverse categories, rather than to treat it as a unit.