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WINTHROP v. MEISELS

No. 288, Docket 26068.

281 F.2d 694 (1960)

Robert WINTHROP and Margaret S. Winthrop, Plaintiffs-Appellants, v. Raphael MEISELS, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided August 26, 1960.

Attorney(s) appearing for the Case

Charles C. Parlin, of Shearman & Sterling & Wright, New York City (Margaret Smith and Judith S. Leonard, of Shearman & Sterling & Wright, New York City, on the brief), for plaintiffs-appellants.

Joseph P. Altier, Asst. U. S. Atty., S. D. N. Y., New York City (S. Hazard Gillespie, Jr., U. S. Atty., and Joseph M. Field, Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, MOORE, and FRIENDLY, Circuit Judges.

CLARK, Circuit Judge.

In this action plaintiffs sought a refund of federal income taxes for the year 1954 on the ground that a deduction claimed in their joint tax return for a charitable contribution allegedly made in that year was improperly denied. Upon cross-motions for summary judgment the court below dismissed the complaint, holding that no charitable gift had been made in 1954. D.C.S.D.N.Y., 180 F.Supp. 29. This appeal...

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