WILLETT v. UNITED STATES

Nos. 83-64 to 87-64.

406 F.2d 1346 (1969)

Mary Catherine WILLETT v. The UNITED STATES. Joseph William and Mary Grace WILLETT v. The UNITED STATES. Robert E. and Anne T. WILLETT v. The UNITED STATES. Charles D. WILLETT v. The UNITED STATES. Paul A. and Elizabeth H. WILLETT v. The UNITED STATES.

United States Court of Claims.

February 14, 1969.


Attorney(s) appearing for the Case

Louis Lusky, New York City, for plaintiffs, James E. Fahey, Louisville, Ky., attorney of record. David W. Gray, Louisville, Ky., and Robert E. Willett, Bardstown, Ky., of counsel.

Richard J. Boyle, with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Philip R. Miller and Theodore D. Peyser, Jr., Washington, D. C., of counsel.

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


OPINION

COWEN, Chief Judge.*

These five cases, having identical factual and legal questions, involve plaintiffs' claims for refunds for income taxes illegally collected. The plaintiffs are all brothers and sisters who, as partners in the Willett Brokerage Company, engaged for a period of time prior to 1947 in the business of selling warehouse receipts for barrels of whiskey they owned. In 1947, the partners caused the Wildwood...

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