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BUSSE v. UNITED STATES

No. 224-73.

543 F.2d 1321 (1976)

Marcella BUSSE v. The UNITED STATES.

United States Court of Claims.

October 20, 1976.

Attorney(s) appearing for the Case

Robert A. Schnur, Milwaukee, Wis., atty. of record, for plaintiff. Michael, Best & Friedrich, Milwaukee, Wis., of counsel.

Kenneth R. Pike, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton, Washington, D.C., for defendant. Theodore D. Peyser, Jr. and Robert S. Watkins, Washington, D.C., of counsel.

Before COWEN, Chief Judge, DURFEE, Senior Judge, and SKELTON, Judge.

OPINION

DURFEE, Senior Judge:

In this tax refund action, plaintiff, an individual taxpayer, challenges the Internal Revenue Service's [IRS or Service] determination that the imputed interest provisions of the Internal Revenue Code (26 U.S.C. § 483) apply to the the payments plaintiff received from the sale of her interest in a patent. Because of the specificity with which the Code section applies to the taxpayer, the Service must prevail on its determination...

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