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RAYMOND v. UNITED STATES

No. 74-1575.

511 F.2d 185 (1975)

Coles W. RAYMOND, M.D. and Virginia Raymond, his wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

March 5, 1975.

Attorney(s) appearing for the Case

Michael Avedisian, Avedisian & Avedisian, Andrew H. Avedisian, Paducah, Ky., for plaintiffs-appellants.

George J. Long, U. S. Atty., Louisville, Ky., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, Bennet Hollander, Jeffrey Blum, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before EDWARDS, McCREE, and MILLER, Circuit Judges.

McCREE, Circuit Judge.

This is an appeal from a directed verdict for the government in a suit brought under 28 U.S.C. § 1346(a)(1)1 for refund of federal income taxes. The issues require us to decide whether taxpayers were entitled to have the jury consider whether advances made by them to their wholly-owned corporation were loans and not contributions to capital, and, if the advances were loans, whether taxpayers' dominant motivation...

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