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RADNITZ v. UNITED STATES

No. 310, Docket 26743.

294 F.2d 577 (1961)

Samuel E. RADNITZ, Jr., and Hattie Radnitz, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided September 22, 1961.

Attorney(s) appearing for the Case

Mark I. Cohen, Asst. U. S. Atty., New York City (Morton S. Robson, U. S. Atty. for Southern District of New York, New York City, on the brief), for defendant-appellee.

Jacob Krisel, New York City (Krisel, Lessall & Dowling, New York City, on the brief), for plaintiffs-appellants.

Before MOORE and SMITH, Circuit Judges, and BRUCHHAUSEN, District Judge.

PER CURIAM.

In a suit to recover taxes paid under protest, taxpayers appeal from a judgment of the District Court denying their motion for summary judgment and granting defendant's motion for summary judgment. The claim arises by virtue of the treatment by the Commissioner of Internal Revenue as dividend income rather than capital gain of certain amounts received by taxpayers upon a transfer of stock. Taxpayers owned 30%...

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