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BATEMAN v. UNITED STATES

Nos. 71-2894, 71-2895.

490 F.2d 549 (1973)

Ray D. BATEMAN and Helen C. Bateman, Plaintiff-Appellees, v. UNITED STATES of America, Defendant-Appellant. Dow R. BATEMAN and Elaine C. Bateman, Plaintiff-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

December 4, 1973.

Attorney(s) appearing for the Case

Michael L. Paup (argued), U. S. Dept. of Justice—Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks, U. S. Dept. of Justice, Washington, D. C., Lawrence W. Brooks, Asst. U. S. Atty., Los Angeles, Cal., for defendant-appellant.

C. E. Millikan, Jr. (argued), Millikan, Montgomery & Olafson, Pasadena, Cal., for plaintiffs-appellees.

Before HUFSTEDLER and WRIGHT, Circuit Judges, and RENFREW, District Judge.

OPINION

RENFREW, District Judge:

The United States appeals from a decision permitting taxpayers recovery of additional taxes assessed and paid in two companion cases. The taxpayers transferred interests in a limited partnership to themselves as trustees for the benefit of their children and to a corporation owned solely by one of the taxpayers. The basic issue is whether income paid to the trusts and corporation may be taxed to these entities or should properly...

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