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UNITED STATES v. EMPEY

No. 9814.

406 F.2d 157 (1969)

UNITED STATES of America, Appellant, v. Lawrence G. EMPEY, Appellee.

United States Court of Appeals Tenth Circuit.

January 7, 1969.

Attorney(s) appearing for the Case

Meyer Rothwacks, Atty., Dept. of Justice, and Lawrence M. Henry, U. S. Atty., of counsel (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Lester B. Snyder and Howard J. Feldman, Attys., Dept. of Justice, on the briefs), for appellant.

Ellis J. Sobol, Denver, Colo. (Drexler & Wald, Denver, Colo., on the brief), for appellee.

Howard W. Rea and Davis, Graham & Stubbs, Denver, Colo., for Colorado Bar Assn. as amicus curiae.

John K. Speck, Joseph G. Rucks, E. W. Burch, Mervin E. Templin, Oklahoma City, Okl., J. B. Bratton, McAlester, Okl., Julian P. Kornfeld and Edwin Riffel, Oklahoma City, Okl., for Oklahoma Bar Assn. as amicus curiae.

Jule M. Hannaford and Dorsey, Marquart, Windhorst, West & Halladay, Minneapolis, Minn., for Medical Group Management Assn. as amicus curiae.

Frederick K. Cross and Felix G. Kancel, Jr., Kansas City, Kan., for Kansas Bar Assn. as amicus curiae.

Before PHILLIPS, HILL and SETH, Circuit Judges.

ORIE L. PHILLIPS, Circuit Judge.

Empey brought this action to recover a refund of federal income taxes paid for the year ending December 31, 1965. From a judgment for Empey, the United States has appealed.

The material facts are not in dispute.

On December 29, 1961, a corporation was created, pursuant to the general corporation laws of Colorado,1 under the name Drexler, Wald, Sobol and Coffee Professional Company,

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