CURRY v. UNITED STATES

No. 8380.

298 F.2d 273 (1962)

Jane G. Thompson CURRY, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided January 3, 1962.


Attorney(s) appearing for the Case

Philip B. Heyman, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and Lloyd J. Keno, Attys., Dept. of Justice, Washington, D. C., and N. Welch Morrisette, Jr., U. S. Atty., on the brief) for appellant.

David W. Robinson, II, Columbia, S. C. (R. Hoke Robinson and Robinson, McFadden & Moore, Columbia, S. C., on the brief) for appellee.

Before SOPER and BRYAN, Circuit Judges, and CRAVEN, District Judge.


ALBERT V. BRYAN, Circuit Judge.

Jane G. Thompson Curry has successfully sued the United States in the District Court for refund of certain taxes paid by her upon the proportionate part of the accumulated earnings and profits of the Lexington Holding Company distributed to her, as a stockholder, in the liquidation of this South Carolina corporation. The United States appeals.

The marrow of the controversy is the method of treating for tax purposes a corporate...

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