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STAIR v. UNITED STATES

No. 856, Docket 74-2625.

516 F.2d 560 (1975)

Arthur L. STAIR and Bernice Stair, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 9, 1975.

Attorney(s) appearing for the Case

David G. Stearns, Binghamton, N. Y. (Stearns & Stearns, Binghamton, N. Y., on the brief), for plaintiffs-appellants.

J. Ross MacBeth, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D. C., on the brief; James M. Sullivan, Jr., U. S. Atty., of counsel), for defendant-appellee.

Before KAUFMAN, Chief Judge, and SMITH and TIMBERS, Circuit Judges.

IRVING R. KAUFMAN, Chief Judge:

We are presented in this case with a rather interesting illustration of tax gamesmanship. The taxpayers' essential contention is "Heads I win, tails you lose." The dispute arises from a filing by Arthur and Bernice Stair for a refund of taxes paid for the taxable year ended December 31, 1964, seeking to undo an informal settlement agreement embodied in a Form 870-AD.

I

The facts were stipulated before the district...

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