SIMON v. UNITED STATES

No. 8-64.

402 F.2d 272 (1968)

Ross Michael SIMON Trust, Arline A. Simon, Trustee v. The UNITED STATES.

United States Court of Claims.

October 18, 1968.


Attorney(s) appearing for the Case

Harlan Pomeroy, Cleveland, Ohio, attorney of record for plaintiffs. Norman A. Sugarman, Cleveland, Ohio, of counsel.

Richard C. Pugh, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Philip R. Miller and Michael I. Saltzman, Washington, D. C., of counsel.

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


NICHOLS, Judge.*

Plaintiff, an inter vivos trust, brought this suit to recover federal income taxes in the amount of $6,780.50 and deficiency interest thereon of $542.44, totaling $7,322.94, which it paid for the calendar year 1961.

The taxpayer trust owned certain shares of stock in the K. R. Simon Construction Company (hereinafter sometimes referred to as the "Simon Company" or...

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