BAINS v. UNITED STATES

Nos. 41-58, 42-58, 130-58.

289 F.2d 644 (1961)

Ethel F. BAINS and Girard Trust Corn Exchange Bank, Trustees under the Will of Edward Bains, Deceased v. UNITED STATES. Marian B. GODFREY and Girard Trust Corn Exchange Bank, Trustees under the Will of J. Lewis Godfrey, Deceased v. UNITED STATES. Lydia C. BARGER and Bloomsburg Bank-Columbia Trust Company, Executor of the Estate of John P. Barger, Deceased v. UNITED STATES.

United States Court of Claims.

Rehearing Denied July 19, 1961.


Attorney(s) appearing for the Case

Richard S. Doyle and Stanley Worth, Washington, D. C., for plaintiffs. Blair, Korner, Doyle & Worth, Washington, D. C., and Romeika, Fish & Scheckter, Philadelphia, Pa., and Jules G. Korner III, Washington, D. C., on the briefs.

Earl L. Huntington, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, Washington, D. C., for defendant. James P. Garland and Lyle M. Turner, Washington, D. C., on the brief.


MADDEN, Judge.

These three cases involve identical questions of fact and law. They are suits for the recovery of income taxes collected from the estates of Bains and Godfrey, and from Barger who died after the payment of the tax, and whose estate is suing for the refund of the tax which he paid. The three taxpayers each owned shares in a corporation which in 1950 redeemed a part of the shares of each of its shareholders,...

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