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McKELVY v. UNITED STATES

Nos. 357-71, 358-71.

478 F.2d 1217 (1973)

Robert H. McKELVY and Maxine McKelvy v. The UNITED STATES. R. Hugh McKelvy and Tula E. McKelvy v. The UNITED STATES.

United States Court of Claims.

May 11, 1973.

Attorney(s) appearing for the Case

Edward R. Smith, Lubbock, Tex., attorney of record, for plaintiffs; Smith & Baker, Lubbock, Tex., of counsel.

Richard D. Silvester, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Joseph Kovner, Washington, D. C., of counsel.

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

OPINION

KASHIWA, Judge:*

The above-entitled claims are consolidated suits for the refund of federal income taxes for calendar year 1969. An assessment was made by the Government on a "distribution and loan-back" transaction made on or about April 12, 1969, between McKelvy Furniture, Inc. and its shareholders, Robert H. and Maxine McKelvy and R. Hugh and Tula E. McKelvy, involving the amounts of $5,136.17 and $17,851.74, respectively...

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