- 15 -
income enumerated therein apply to the payments at issue.14
Respondent's argument that withholding was due on the total must
fail.
In light of these conclusions, we do not reach whether
petitioner was a withholding agent for purposes of section 1442.
Because we decide the law as we do, there are no facts which, if
proved at trial, would alter our result. Accordingly,
petitioner's motion for summary judgment as supplemented will be
granted.
An appropriate order and
decision will be entered.
14 Those income items are gains described in sec. 402(a)(2)
relating to distributions from employee trusts; sec. 403(a)(2)
relating to treatment of certain employee annuities; sec. 631(b)
or (c) relating to treatment of gain on the disposal of timber,
coal, or domestic iron ore with a retained economic interest;
gains relating to contingent payments from the sale or exchange
of patents, copyrights, and similar intangible property. Sec.
1.1441-2(b)(2), Income Tax Regs.
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