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HAGGART v. ROCKWOOD

Civ. No. 4181.

274 F.Supp. 817 (1967)

William L. HAGGART and Marjorie Haggart, Plaintiffs, v. B. J. ROCKWOOD, as District Director of Internal Revenue, Martin Webb as District Director of Internal Revenue, and United States of America, Defendants.

United States District Court D. North Dakota, Southeastern Division.

August 17, 1967.

Attorney(s) appearing for the Case

J. Gerald Nilles, of Nilles, Oehlert, Hansen, Selbo & Magill, Fargo, N. D., for plaintiffs.

John DeBruyn, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., and John O. Garaas, U. S. Atty., for the District of North Dakota, Fargo, N. D., by Richard V. Boulger, Asst. U. S. Atty., for defendants.

MEMORANDUM AND ORDER

REGISTER, Chief Judge.

This suit for the recovery of federal income taxes paid by Plaintiffs was tried to the Court on April 5, 1967. The sole issue involved is the proper treatment of a distribution made to the taxpayer, William L. Haggart, out of an employees' trust which was qualified under Section 401(a), and which was exempt from tax under Section 501(a) of the Internal Revenue Code—i. e., should such distribution be afforded...

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