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DOBSON v. UNITED STATES

No. 401-62.

330 F.2d 646 (1964)

William E. and Thelma S. DOBSON et al. v. The UNITED STATES.

United States Court of Claims.

April 17, 1964.

Attorney(s) appearing for the Case

Houston H. Wasson, New York City, for plaintiffs. Lovejoy, Morris, Wasson & Huppuch, New York City, of counsel.

Conrad T. Hubner, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward R. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

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

DURFEE, Judge.

This is a suit for recovery of $11,054.95 paid as income taxes for the year 1949. The question presented is whether the mitigation statutes, sections 1311 to 1315 of the Internal Revenue Code of 1954, permitted the assessment of deficiencies in 1961 for 1949 income against the taxpayers. They had reported as capital gain in 1948 the entire gain from sale of stock, though part of the sale price was not received until 1949. The Commissioner of Internal...

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