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ESTATE OF LIPMAN v. UNITED STATES

No. 17014.

376 F.2d 455 (1967)

ESTATE of Henry P. LIPMAN, Deceased, John F. Dodd, Executor, and Estate of Lillian R. Lipman, Deceased, Alma R. Marston, Executrix, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

May 4, 1967.

Attorney(s) appearing for the Case

J. Edward Shillingburg, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Department of Justice, Washington, D. C., on brief, J. H. Reddy, U. S. Atty., G. Wilson Horde, Asst. U. S. Atty., Knoxville, Tenn., of counsel, for appellant.

John Y. Merrell, Washington, D. C., for appellees.

Before O'SULLIVAN, PHILLIPS, and PECK, Circuit Judges.

PECK, Circuit Judge.

Plaintiffs-appellees brought this action in the District Court for refund of federal income taxes paid for the taxable year 1959. They had filed a joint return for the year in question (as well as for other years), and will herein be referred to as "husband-taxpayer" and "wife-taxpayer" respectively.

In 1946 husband-taxpayer acquired a block of stock in Jewel Box of Kingsport, Inc., hereinafter the "Corporation," for $14,400. In that same...

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