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STANTON v. UNITED STATES

No. 74-1530.

512 F.2d 13 (1975)

Thomas P. STANTON and Wanda S. Stanton v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided March 3, 1975.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Ernest J. Brown, William A. Friedlander, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant; Robert E. J. Curran, U. S. Atty., Robert J. Stout, Asst. U. S. Atty., of counsel.

Eugene R. Lippman, Thomas A. Bell, Krusen, Evans & Byrne, Philadelphia, Pa., for appellees.

Before VAN DUSEN, GIBBONS and HUNTER, Circuit Judges.

OPINION OF THE COURT

GIBBONS, Circuit Judge.

The United States appeals from a final judgment in favor of taxpayers Thomas P. Stanton and Wanda S. Stanton for a refund of income tax paid for the tax year 1966.1 The claimed overpayment depends upon the proper tax treatment to be afforded to Mr. Stanton's 1966 decision to terminate a Subchapter R election2 which he had made in 1964. By virtue of that...

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