1. Home
  2. Browse Decisions
  3. F.2d
  4. 411 F.2d
  5. 411 F.2d 818 (1969)
 

BERKOWITZ v. UNITED STATES

No. 26977 Summary Calendar.

411 F.2d 818 (1969)

Michael BERKOWITZ and Harris Kolbert, as last directors and liquidating trustees of K & B Trail Properties, Inc., Plaintiff-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Fifth Circuit.

May 13, 1969.

Attorney(s) appearing for the Case

Philip T. Weinstein, Cunningham & Weinstein, Miami, Fla., for appellants.

William A. Meadows, Jr., U. S. Atty., Miami, Fla., Mitchell Rogovin, Johnnie M. Walters, Asst. Attys. Gen., Lee A. Jackson, Louis M. Kauder, Stanley L. Ruby, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.

DYER, Circuit Judge:

The appellants brought this action, pursuant to 28 U.S.C.A. § 1346(a) (1),1 for a refund of income taxes paid by the taxpayer, K & B Trail Properties, Inc., claiming that the Commissioner erroneously determined that certain advances made by the appellant to the taxpayer were contributions to capital rather than loans.2 A trial by jury resulted in a verdict for appellants. The District...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases