SHARP v. UNITED STATES

Civ. A. Nos. 2251, 2250.

199 F.Supp. 743 (1961)

Bayard SHARP and Mary M. Sharp, his wife, Plaintiffs, v. UNITED STATES of America, Defendant. Hugh R. SHARP, Jr. and Ada B. W. Sharp, his wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Delaware.

December 1, 1961.


Attorney(s) appearing for the Case

William S. Potter, of Berl, Potter & Anderson, Wilmington, Del.; Gordon W. Gerber and Kenneth W. Gemmill, Philadelphia, Pa., for plaintiffs.

Leonard G. Hagner, U. S. Atty., Wilmington, Del.; Louis F. Oberdorfer, Asst. Atty. Gen., Lyle M. Turner, Jerome Fink, Richard W. Perkins, Dept. of Justice, Washington, D. C., for defendant.


LAYTON, District Judge.

This is a ruling on cross motions for summary judgment under Rule 561 by taxpayers and defendant in these two actions brought by taxpayers to recover alleged overpayments of federal income taxes for the calendar year 1954. The two actions were consolidated previously on stipulation of counsel.

Plaintiffs, Hugh R. Sharp, Jr., and Bayard Sharp, were equal partners...

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