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KAPPEL v. UNITED STATES

Nos. 18852, 18853.

437 F.2d 1222 (1971)

John F. KAPPEL and Edna I. Kappel, Appellants, v. UNITED STATES of America. ESTATE of William J. KAPPEL, Deceased, by Sarah M. Kappel and William D. Kappel, Executors and Sarah M. Kappel, Appellants, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided February 1, 1971.

Rehearing Denied March 16, 1971.

Attorney(s) appearing for the Case

John A. Metz, Jr. (Robert G. MacAlister, Frank E. Coho, M. J. Arnd, Pittsburgh, Pa., on the brief), for appellants.

Stephen H. Hutzelman, Dept. of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., Richard L. Thornburgh, U. S. Atty., on the brief), for appellee.

Before ALDISERT, ADAMS and ROSENN, Circuit Judges.

OPINION OF THE COURT

ADAMS, Circuit Judge.

The taxpayers in this case improperly received distributions from four employees' pension trusts and upon threat of assessment by the Internal Revenue Service ("the Service") paid an income tax on the distributions. Proceeding to restore the distributions to the respective pension trusts, the taxpayers then deducted on their 1961 return, pursuant to § 1341 of the Internal Revenue Code of 1954 ("the Code"),...

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