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McCARTHY v. CONLEY

No. 198, Docket 28965.

341 F.2d 948 (1965)

Edward J. McCARTHY and Lora R. McCarthy, Plaintiffs-Appellants, v. Joseph J. CONLEY, Jr., District Director of Internal Revenue for the District of Connecticut, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided February 23, 1965.

Attorney(s) appearing for the Case

Edward J. McCarthy, Bridgeport, Conn., for appellants.

Robert J. Golten, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Department of Justice, Washington, D. C., Jon O. Newman, U. S. Atty., Hartford, Conn., F. Owen Eagan, Asst. U. S. Atty.), for appellee.

Before FRIENDLY and SMITH, Circuit Judges, and BLUMENFELD, District Judge.

BLUMENFELD, District Judge:

This is an appeal from a summary judgment adverse to the appellant in a suit for refund of income taxes paid to satisfy deficiency assessments for the years 1954, 1955 and 1956. The taxpayer, Mrs. Lora McCarthy,1 owned 1000 shares of the stock of The Andrew Radel Oyster Company, a family corporation, which she had acquired through inheritance. In December 1954, she sold her shares to the corporation which paid...

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