MURRAY v. UNITED STATES

No. 364-68.

426 F.2d 376 (1970)

Jerome S. MURRAY and Grace H. Murray v. The UNITED STATES.

United States Court of Claims.

May 15, 1970.


Attorney(s) appearing for the Case

Scott P. Crampton, Washington, D. C., attorney of record, for plaintiffs.

Stanley Worth, Joseph A. McMenamin, William T. Althoff, and Korner, Doyle, Worth & Crampton, Washington, D. C., of counsel.

Frances M. Foltz, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Philip R. Miller, Washington, D. C., of counsel.

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


ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

LARAMORE, Judge.

This is an action to recover alleged overpayments of Federal income tax for the tax years 1965 and 1966. Defendant has moved for partial summary judgment pursuant to Court of Claims Rule 64(b) and (e), with respect to one of the issues raised by plaintiffs in this case, i. e., whether income received in the year 1965 as deferred payment upon a transaction which occurred in 1955 is ordinary...

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