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WISEMAN v. UNITED STATES

Civ. No. 8-198.

259 F.Supp. 90 (1966)

John M. WISEMAN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Maine, S. D.

August 4, 1966.

Attorney(s) appearing for the Case

Charles H. Abbott, Lewiston, Me., David M. Scheffer, Jerome Gotkin, Benjamin Arac, Boston, Mass., for plaintiff.

Lloyd P. LaFountain, U. S. Atty., Portland, Me., Rufus E. Stetson, Jr., Tax Div., Dept. of Justice, Jack S. Levin, Office of Sol. Gen., Dept. of Justice, Washington, D. C., for defendant.

OPINION AND ORDER OF THE COURT

GIGNOUX, District Judge.

This is an action for refund of $92,302.50 federal incomes taxes for the year 1961, plus assessed interest in the amount of $16,532.25, paid by plaintiff under a deficiency assessment of the Commissioner of Internal Revenue.1 The case presents the question of whether the transfer of plaintiff's stock in one of two brother-sister corporations owned by him, in exchange for...

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