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PETERS v. UNITED STATES

Nos. 426-77, 427-77.

624 F.2d 1020 (1980)

Harvey W. Peters, Keith Rapsey, David V. Uihlein, I. Andrew Rader and Vincent R. Shiely, as Trustees of The Margaret Loock Trust; The Caroline D. Bradley Life Trust; and The Allen-Bradley Foundation, Inc. v. The UNITED STATES.

United States Court of Claims.

June 18, 1980.

Attorney(s) appearing for the Case

Harvey W. Peters, pro se and attorney of record, for plaintiffs; Hughes, Hubbard & Reed, David R. Tillinghast and Karin Greenfield-Sanders, New York City, of counsel.

Donald P. Lan, Jr., Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant; Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D.C., of counsel.

Before COWEN, Senior Judge, and NICHOLS and KUNZIG, Judges.

ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

NICHOLS, Judge:

These consolidated suits for refund of excise taxes imposed under §§ 507 and 4940 of the Internal Revenue Code of 1954, as amended, (the "Code"), 26 U.S.C. §§ 507, 4940, come to us on cross-motions for summary judgment. We are thus drawn in to the provisions of the Tax Reform Act of 1969, 26 U.S.C. §§ 4940,

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