KURZNER v. UNITED STATES

No. 26656.

413 F.2d 97 (1969)

Howard A. KURZNER and C. A. Kurzner, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Fifth Circuit.

May 27, 1969.


Attorney(s) appearing for the Case

William A. Meadows, Jr., U. S. Atty., Miami, Fla., Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, Lester B. Snyder, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellant; Robert L. Stever, Asst. U. S. Atty., of counsel.

Cyrus A. Neuman, Miami, Fla., Felix, Kniskern, Neuman & Rees, Miami, Fla., for appellees.

Charles L. Ruffner, Miami, Fla., Thomas H. Crawford, Jr., Jacksonville, Fla., amicus curiae.

Before JOHN R. BROWN, Chief Judge, and GEWIN and GOLDBERG, Circuit Judges.


GEWIN, Circuit Judge:

The appellee-taxpayer, Dr. Howard A. Kurzner,1 is a shareholder and an employee of Gregory Orthopedic Associates, P.A. (hereinafter referred to as GOAPA), an entity organized pursuant to Florida's new Professional Service Corporation Act.2 He brought suit in the United States District Court for the Southern District of Florida, 286 F.Supp. 839, alleging...

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