GOODWIN v. UNITED STATES

No. 187-60.

320 F.2d 356 (1963)

Harry J. GOODWIN and Kathryn G. Goodwin, Richard C. Goodwin and Elaine Goodwin, and Howard G. Goodwin and Margot Goodwin v. The UNITED STATES.

United States Court of Claims.

July 12, 1963.


Attorney(s) appearing for the Case

Converse Murdoch, Philadelphia, Pa., for plaintiffs. Samuel Kalikman, Camden, N. J., on the briefs.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith and Philip R. Miller, Washington, D. C., on the brief.

Before JONES, Chief Judge and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.


LARAMORE, Judge.

This is an action to recover income tax and assessed interest paid for the year 1951, plus statutory interest.

The taxpayers in this case are Harry Goodwin, his sons Richard and Howard and their respective spouses. In the fall of 1949, Harry Goodwin (hereinafter referred to as "Goodwin") and one Bernard Weinberg decided to construct a garden apartment project in Barrington, New Jersey. To carry out this project two corporations were formed...

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