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PATTON v. UNITED STATES

Appeal No. 83-1011.

726 F.2d 1574 (1984)

Dick and Barbara PATTON, William Patton and William Patton, Independent Executor for the Estate of Bernice Patton, Appellants, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

February 8, 1984.

Attorney(s) appearing for the Case

Towner Leeper, El Paso, Tex., for appellants.

Michael V. Marino, Washington, D.C., for appellee. With him on brief were Glenn L. Archer, Jr., and Theodore D. Peyser, Jr., Washington, D.C.

Before FRIEDMAN, Circuit Judge, NICHOLS, Senior Circuit Judge, and BALDWIN, Circuit Judge.

FRIEDMAN, Circuit Judge.

The issue in this appeal from the United States Claims Court is the taxability as corporate dividends of two transactions by which a former subchapter S corporation attempted to make a tax-free distribution of its earnings by purchasing certificates of deposit for its shareholders. The Claims Court held that both transactions constituted taxable dividends and therefore granted summary judgment for the government in the taxpayers' refund suit...

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