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ARNFELD v. UNITED STATES

No. 477-55.

163 F.Supp. 865 (1958)

Eugene J. ARNFELD and Henry J. Moses, Executors of the Estate of Andrew Wineman, Deceased, and Eugene J. Arnfeld and Mortimer H. Meyer, Successor Executors of the Estate of Elsa Wineman, Deceased, v. UNITED STATES.

United States Court of Claims.

July 16, 1958.

Attorney(s) appearing for the Case

Joseph H. Sheppard, Washington, D. C., for plaintiffs. J. Marvin Haynes, Haynes & Miller, N. Barr Miller, and Arthur H. Adams, Washington, D. C., were on the briefs.

David R. Frazer, Washington, D. C., with whom was Asst. Atty. Gen., Charles K. Rice, for defendant. James P. Garland, Washington, D. C., was on the brief.

JONES, Chief Judge.

Plaintiffs, executors of the estates of Andrew and Elsa Wineman, sue to recover income taxes and deficiency interest for the year 1951. The amount claimed is $25,494.25.

The issue presented for our determination is whether the increment realized by taxpayer Elsa Wineman upon the transfer of an annuity contract prior to its maturity constitutes ordinary income or capital gain.

The annuity...

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