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ESTATE OF URIS v. C. I. R.

Nos. 974, 975, Dockets 79-4025, 79-4026.

605 F.2d 1258 (1979)

ESTATE OF Percy URIS, Deceased, Irving Trust Co., Executor, and Joanne Uris, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Harold D. URIS and Ruth Uris, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided August 16, 1979.

Attorney(s) appearing for the Case

Laurence Goldfein, Roberts & Holland, New York City (Sidney I. Roberts, New York City, of counsel), for appellants.

James A. Riedy, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen.; Gilbert E. Andrews and Ernest J. Brown, Attys., Washington, D. C., of counsel), for appellee.

Before OAKES and MESKILL, Circuit Judges, and SIFTON, District Judge.

OAKES, Circuit Judge:

The question presented by this appeal is unusually complicated: whether a corporate distribution is out of "earnings and profits" and thus fully taxable to the distributees as dividends. The distributees were Percy Uris, now deceased, and Harold Uris; and the tax liability here involved is for each of them and their wives as co-signers of separate joint tax returns, collectively hereinafter referred to as "taxpayers." On March 26, 1969, Uris...

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