Arthur S. FULMAN et al., Plaintiffs, Appellants,
v.
UNITED STATES of America, Defendant, Appellee.
United States Court of Appeals, First Circuit.https://leagle.com/images/logo.png
Argued September 8, 1976.
Decided November 19, 1976.
Attorney(s) appearing for the Case
Daniel Levenson, Boston, Mass., with whom Jonathan J. Margolis, Mary Gallagher, and Lourie & Cutler, Boston, Mass., were on brief, for appellants.
Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., James N. Gabriel, U. S. Atty., Boston, Mass., Gilbert E. Andrews, Jr., and Alfred S. Lombardi, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for appellee.
Before COFFIN, Chief Judge, CLARK, Associate Justice, U. S. Supreme Court (Ret.), and CAMPBELL, Circuit Judge.
United States Court of Appeals, First Circuit.
COFFIN, Chief Judge.
The sole issue in this appeal is the validity of the Treasury regulation which provides that the amount of a personal holding company's deduction for a dividend in kind is the company's adjusted basis in the property. Appellants contend that this regulation is invalid because the only permissible interpretation of the relevant provisions of the Internal Revenue Code is that the amount of such a deduction...
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