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RYBACKI v. CONLEY

Nos. 192-194, Dockets 28809-28811.

340 F.2d 944 (1965)

C. Walter RYBACKI, Plaintiff-Appellant, v. Joseph J. CONLEY, District Director of Internal Revenue, Defendant-Appellee. Charles J. NOONAN et ux., Plaintiffs-Appellants, v. Joseph J. CONLEY, District Director of Internal Revenue, Defendant-Appellee. Walter C. KALOY et ux., Plaintiffs-Appellants, v. Joseph J. CONLEY, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 12, 1965.

Attorney(s) appearing for the Case

Robert I. Berdon, David D. Berdon, Pasquale Young, New Haven, Conn. (Berdon & Berdon, New Haven, Conn., of counsel), for plaintiffs-appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., David O. Walter, Lee A. Jackson, Ralph A. Muoio, Attorneys, Dept. of Justice (F. Owen Eagan, U. S. Atty., for Dist. of Connecticut, of counsel), for defendant-appellee.

Before WATERMAN, MOORE and KAUFMAN, Circuit Judges.

WATERMAN, Circuit Judge:

Taxpayers brought separate suits in the United States District Court for the District of Connecticut to recover a portion of the federal income taxes levied against them for the calendar year 1958. They claimed, pursuant to Section 402(a) (2) of the Internal Revenue Code, 26 U. S.C. § 402(a) (2), that the benefits of an employees' trust distributed to them in that year should have been taxed as long-term capital gains rather than as ordinary...

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