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SPITALNY v. UNITED STATES

No. 23934.

430 F.2d 195 (1970)

Louis SPITALNY and Betty Spitalny, his wife, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. William ERDWURM and Bart F. Erdwurm, his wife, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

July 29, 1970.

Attorney(s) appearing for the Case

Elmer J. Kelsey (argued), Lee A. Jackson, Meyer Rothwacks, Melva M. Graney, Attys., Johnnie Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for defendant-appellant.

Rex E. Lee (argued), John R. Christian, Jennings, Strouss, Salmon & Trask, Phoenix, Ariz., for plaintiffs-appellees.

John F. Beggan, Robt. F. Graham, James A. Velde, Gardner, Carton, Douglas, Chilgren & Waud, Chicago, Ill., amicus curiae.

Before MERRILL and KOELSCH, Circuit Judges, and WILKINS, District Judge.

MERRILL, Circuit Judge:

Appellees brought suit for refund of income taxes and interest in the amount of $110,407.71 assessed against them as transferees of a wholly owned corporation liquidated in February, 1960. The judgment of the District Court (288 F.Supp. 650 (D.Ariz.1968)) was in their favor and the United States has taken this appeal.

The taxpayer corporation was engaged...

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