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HARRISON PROPERTY MANAGEMENT CO., INC. v. UNITED STATES

No. 280-69.

475 F.2d 623 (1973)

HARRISON PROPERTY MANAGEMENT CO., INC., et al. v. The UNITED STATES.

United States Court of Claims.

March 16, 1973.

Attorney(s) appearing for the Case

C. Ellis Henican, New Orleans, La., of record, for plaintiffs; Henican, James & Cleveland, New Orleans, La., of counsel.

Thomas Smidt II, Arlington, Va., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Gilbert E. Andrews, Joseph Kovner, and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, KUNZIG and BENNETT, Judges.

OPINION

DAVIS, Judge, delivered the opinion of the court:*

The central issue turns on whether profits in the tax years 1960-63 derived principally from oil leases to property, the record title to which is in the name of a management corporation, are properly taxable to the corporation, as the defendant maintains or, as the plaintiffs contend, they are taxable solely to the individuals who, while retaining beneficial ownership...

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