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HARPER v. UNITED STATES

No. 26410.

454 F.2d 222 (1971)

Lucy H. HARPER, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

December 2, 1971.

Attorney(s) appearing for the Case

Kenneth L. Gross, Asst. U. S. Atty. (argued), Robert L. Meyer, U. S. Atty., Los Angeles, Cal., Johnnie Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Charles H. Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for defendant-appellant.

J. Dan Olincy (argued), Los Angeles, Cal., for plaintiff-appellee.

Before CHAMBERS and CHOY, Circuit Judges, and BATTIN, District Judge.

BATTIN, District Judge:

Appellant United States appeals from an order of the District Court, 314 F.Supp. 360, declaring that certain payments made by Graybar Electric Company, Inc., to Appellee Harper were gifts and therefore not subject to inclusion in gross income. Appellant argues that under Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960), the...

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