MOSKIN v. JOHNSON

No. 38, Docket 23119.

217 F.2d 278 (1954)

Morris MOSKIN, Plaintiff-Appellant, v. James W. JOHNSON, Collector of Internal Revenue, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 26, 1954.


Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., Washington, D. C. (Hays, St. John, Abramson & Schulman, Arthur Garfield Hays, Morris Shilensky, and Benjamin F. Gray, New York City, on the brief), for plaintiff-appellant.

Thomas C. Burke, Asst. U. S. Atty., New York City (J. Edward Lumbard, U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, Chief Judge, and FRANK and HARLAN, Circuit Judges.


PER CURIAM.

Plaintiff appeals from a judgment dismissing his claim for tax refunds on grounds of failure to prove good faith in the creation of interfamilial trusts. On this issue plaintiff had the burden of proof. Niles-Bement-Pond Co. v. United States, 281 U.S. 357, 50 S.Ct. 251, 74 L.Ed. 901. Judge Bondy in an extensive opinion, D.C.S.D.N.Y., 115 F.Supp. 565, found that, despite compliance with...

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