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TEGET v. UNITED STATES

No. 76-1502.

552 F.2d 236 (1977)

Marvin H. and Kathleen G. TEGET, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 25, 1977.

Attorney(s) appearing for the Case

Francis J. Gould, Atty., Dept. of Justice, Tax Div., Washington, D.C. (argued), for appellant. Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Leonard J. Henzke, Jr., and Francis J. Gould, Attys., Tax Div., Dept. of Justice, Washington, D.C., and William F. Clayton, U.S. Atty., Sioux Falls, S. D., of counsel on appendix and on briefs.

Walter R. Brown (argued), and David C. Bauer, Des Moines, Iowa, on brief, for appellees.

Before BRIGHT and HENLEY, Circuit Judges, and HARPER, Senior District Judge.

BRIGHT, Circuit Judge.

Nicolson, Inc., formerly Gurney Seed and Nursery Co., in connection with a § 337 corporate liquidation (I.R.C. § 337), contributed $302,000 to a trust created in 1968 for the benefit of its executive employee, Marvin Teget,1 in satisfaction of deferred compensation obligations owed the employee under an employment contract. The Government sought to assess and collect income taxes from employee Teget, contending...

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