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DWYER v. UNITED STATES

No. 77-3916.

622 F.2d 460 (1980)

Robert F. DWYER and Aileen K. Dwyer, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

July 2, 1980.

Attorney(s) appearing for the Case

Gary R. Allen, Dept. of Justice, Washington, D. C., for defendant-appellant.

William H. Kinsey, Souther, Spaulding, Kinsey, Williamson & Schwabe, Portland, Or., for plaintiffs-appellees.

Before TANG, SCHROEDER and NELSON, Circuit Judges.

SCHROEDER, Circuit Judge:

The federal government brings this appeal from the district court's judgment finding the appellees, Robert Dwyer and his wife Aileen Dwyer, entitled to a refund of federal income tax collected for the 1968 tax year. The appeal involves the federal personal income tax consequences arising out of the liquidation of a corporation owned by Robert Dwyer and his son, and particularly the impact of Dwyer's purported forgiveness of interest owed...

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