JOYCE v. UNITED STATES

Civ. No. 8296.

237 F.Supp. 163 (1964)

Mary Pauline McKenney JOYCE, Aloysius G. Casey and Gerard A. McDonough, executrix and executors under the Will of M. Pauline Casey, Deceased, Plaintiffs, v. The UNITED STATES, Defendant.

United States District Court M. D. Pennsylvania.

October 13, 1964.


Attorney(s) appearing for the Case

Lawrence F. Casey, New York City, Jerome P. Casey, Scranton, Pa., Brown, Wood, Fuller, Caldwell & Ivey, New York City, for plaintiffs.

Bernard J. Brown, U. S. Atty., Scranton, Pa., Peter J. Ciano, Dept. of Justice, Tax Division, Washington, D. C., for defendant.


NEALON, District Judge.

The plaintiffs have moved for summary judgment under Rule 56 of the Federal Rules of Civil Procedure.

The material facts, as stipulated by both parties, are as follows:

Andrew J. Casey and Patrick J. Casey were partners in a business consisting mainly of holding real estate for rent. On the death of each partner the trustee of that partner's residuary estate became a partner. In 1946, both partners

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