DeTREVILLE v. UNITED STATES

Nos. 15156, 15157.

445 F.2d 1306 (1971)

Marie L. DeTREVILLE, Appellee, v. UNITED STATES of America, Appellant. Marie L. DeTREVILLE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 3, 1971.


Attorney(s) appearing for the Case

William L. Goldman, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, Attys., Dept. of Justice, Joseph O. Rogers, Jr., U. S. Atty., and Wistar D. Stuckey, Asst. U. S. Atty., on brief) for the United States.

Gene V. Pruet, Columbia, S. C. (Cooper, Gary, Nexsen & Pruet, Columbia, S. C., on brief), for Marie L. DeTreville.

Before SOBELOFF, Senior Circuit Judge, and WINTER and CRAVEN, Circuit Judges.


SOBELOFF, Senior Circuit Judge:

These appeals involve a claim for refund of federal income taxes for the year 1960. The District Court entered judgment in favor of the taxpayer for about two-thirds of the recovery sought.1

Neither party is satisfied and each seeks to improve his lot by appealing. We hold that the Government's appeal should prevail and the taxpayer's should not.

Marie L. DeTreville, the taxpayer, is a stockholder...

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