KRAUT v. UNITED STATES

No. 69-C-270.

316 F.Supp. 740 (1970)

Ralph J. KRAUT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Wisconsin.

August 13, 1970.


Attorney(s) appearing for the Case

Edgarton & Hobbs, Fond du Lac, Wis., for plaintiff.

David J. Cannon, U. S. Atty., Johnnie M. Walters, Donald R. Anderson, Thomas R. Jones, Attys., Dept. of Justice, for defendant.


DECISION and ORDER

MYRON L. GORDON, District Judge.

In this action the plaintiff seeks a refund of federal income taxes. The parties have agreed that the court may reach its decision upon stipulated facts and upon the briefs which both sides have filed.

The issue to be determined is whether Mr. Kraut's transfer of certain securities to his wife in connection with their divorce case resulted in taxable gain to him.

The stipulated facts show...

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