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GELFAND v. UNITED STATES

No. 385-62.

375 F.2d 807 (1967)

Anne GELFAND et al. v. The UNITED STATES.

United States Court of Claims.

April 14, 1967.

Attorney(s) appearing for the Case

Albert E. Arent, Washington, D. C., attorney of record, for plaintiffs. Joel N. Simon and Arent, Fox, Kintner, Plotkin & Kahn, Washington, D. C., of counsel.

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

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

OPINION

COLLINS, Judge.

In this suit, plaintiffs seek refund of Federal income taxes for the years 1950-53. The controversy focuses upon section 117(m) of the Internal Revenue Code of 19391 — more familiarly recognized as the "collapsible corporation" provisions.2 This section, first introduced into the Internal Revenue Code in 1950, was designed to prevent use of the corporate form as a means...

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