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ZELMANOWITZ v. UNITED STATES

No. 79-4103.

634 F.2d 1226 (1980)

Gerald Martin ZELMANOWITZ, a/k/a Paul Maris, and Lillian Zelmanowitz, a/k/a Lillian Maris, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided December 30, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., James A. Riedy, Atty., Washington, D.C., for defendant-appellant.

Gerald Martin Zelmanowitz, pro se.

Before GOLDBERG, Senior Circuit Judge, and WRIGHT and BOOCHEVER, Circuit Judges.

BOOCHEVER, Circuit Judge:

Gerald and Lillian Zelmanowitz brought suit against the United States for abatement of a penalty tax assessed against them for executing allegedly false certificates of prior American ownership of foreign stock. Gerald Zelmanowitz used the certificates to qualify his sales of foreign stock under an exclusion to the interest equalization tax ("IET") which was then in effect. The district court granted partial summary judgment in favor of the...

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