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BORNSTEIN v. UNITED STATES

Nos. 270-61, 271-61, 272-61, 273-61.

345 F.2d 558 (1965)

Alfred B. BORNSTEIN and Ethel Bornstein v. The UNITED STATES. Robert E. BORNSTEIN and Doris H. Bornstein v. The UNITED STATES. William BORNSTEIN and Kate Bornstein v. The UNITED STATES. ESTATE of Adolph KLEIN, Deceased, William Bornstein, Executor, and Jean Klein v. The UNITED STATES.

United States Court of Claims.

May 14, 1965.

Attorney(s) appearing for the Case

Gerald H. Sherman, Washington, D. C., for plaintiffs. Leonard L. Silverstein, Washington, D. C., of counsel.

Thomas A. Troyer, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

COWEN, Chief Judge.

This is a suit for refund of income taxes, plus interest, arising from the distribution of certain funds by a corporation of which plaintiffs are shareholders. The defendant treated the distribution as ordinary income to plaintiffs, pursuant to 26 U.S.C. (I.R.C.1939) § 117(m) (1952 Ed.) [Collapsible Corporations]. Plaintiffs concede that the distributions were properly taxable under that statute as...

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