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MALINER v. UNITED STATES

No. 8-61.

362 F.2d 281 (1966)

Martin and Celia MALINER et al. v. The UNITED STATES.

United States Court of Claims.

June 10, 1966.

Attorney(s) appearing for the Case

Abraham S. Guterman, Boston, Mass., attorney of record, for plaintiffs. Richard P. Streicher, New York City, of counsel.

Gilbert W. Rubloff, Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

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

OPINION

COWEN, Chief Judge.

This is an action for the recovery of income taxes paid by the taxpayers for the tax years 1951 and 1953. During those years, each plaintiff (or his or her spouse) was a stockholder of Wemberly Gardens Corporation (hereinafter referred to as Wemberly Gardens), a New York corporation.

The sole issue presented in this suit is whether Wemberly Gardens was a "collapsible corporation" as defined in Section 117(m) of the Internal...

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