JONES v. UNITED STATES

No. 75-1691.

531 F.2d 1343 (1976)

Virginia K. JONES, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided February 23, 1976.

Rehearing Denied March 30, 1976.


Attorney(s) appearing for the Case

William W. Milligan, U.S. Atty., Columbus, Ohio, Scott P. Crampton, Gilbert E. Andrews, Jr., Chief, Appellate Section, Tax Division, Dept. of Justice, Leonard J. Henzke, Jr., Robert S. Watkins, Washington, D.C., for defendant-appellant.

Bradley Hummel, George D. Massar, Robert H. Taylor, Gingher & Christensen, Columbus, Ohio, for plaintiff-appellee.

Before PHILLIPS, Chief Judge, and WEICK, EDWARDS, CELEBREZZE, PECK, McCREE, MILLER, LIVELY and ENGEL, Circuit Judges.


McCREE, Circuit Judge.

This is an appeal from the district court's order granting plaintiff's motion for summary judgment in a tax refund suit. The only issue on appeal is whether the taxpayer's donation of shares of corporate stock to a charity, after the corporation had adopted a plan of complete liquidation, constitutes an anticipatory assignment of income that warrants treating the liquidation proceeds as income to the...

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