CARVER v. UNITED STATES

Nos. 382-65, 383-65.

412 F.2d 233 (1969)

A. R. CARVER and A. R. Carver, as Executor of the Estate of Kate W. Carver, Deceased v. The UNITED STATES. A. R. CARVER, as Alleged Transferee of Assets of Chase National Company, Inc. v. The UNITED STATES.

United States Court of Claims.

June 20, 1969.


Attorney(s) appearing for the Case

George W. Ericksen, Tampa, Fla., attorney of record, for plaintiff; Macfarlane, Ferguson, Allison & Kelly, Tampa, Fla., and Stanley W. Rosenkranz, Tampa, Fla., of counsel.

Donald T. Fish, Washington, D. C., with whom was Asst. Atty. Gen. Johnnie M. Walters, for defendant; Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

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


OPINION

PER CURIAM:*

These cases were consolidated for trial, and at the trial the issue of liability was severed from the determination of the amount of recovery, if any.

It is our opinion that the plaintiff1 is entitled to a partial recovery.

I

In case No. 382-65, the plaintiff, A. R. Carver, sues as an individual taxpayer, and as executor of the estate of his deceased...

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