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LEAVENS v. C. I. R.

Nos. 71-1675, 71-1677 and 71-1678.

467 F.2d 809 (1972)

William B. LEAVENS, Jr. and Emeline P. Leavens, Appellants in No. 71-1675. v. COMMISSIONER OF INTERNAL REVENUE. Robert GLASS and Mae C. Glass, Appellants in No. 71-1677, v. COMMISSIONER OF INTERNAL REVENUE. John LAST and Marie Last, Appellants in No. 71-1678, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided September 22, 1972.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Newark, N. J., for appellants.

Ann E. Belanger, Dept. of Justice, Tax Div., Washington, D. C. (Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., Fred B. Ugast, Acting Asst. Atty. Gen., on the brief), for appellee.

Before HASTIE, GIBBONS and MAX ROSENN, Circuit Judges.

OPINION OF THE COURT

MAX ROSENN, Circuit Judge.

The sole question in this case is whether money set aside for the appellants under an employees' qualified profit-sharing plan was made available to them, and therefore taxable, during the period from 1956-59.

Appellants had signed multilateral agreements prohibiting each other from withdrawing any funds for a period of several years. They contend that although the private agreements were not executed...

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