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PRICE v. UNITED STATES

No. 597-53.

142 F.Supp. 455 (1956)

Ralph C. PRICE v. The UNITED STATES, Martha Garner Price, Third Party Defendant.

United States Court of Claims.

July 12, 1956.

Attorney(s) appearing for the Case

Stanley Worth, Washington, D. C., for plaintiff. Edward S. Smith, Washington, D. C., and Mr. D. Newton Farnell, Jr., Greensboro, N. C., were on the briefs.

Jerome Fink, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew D. Sharpe and Theodore D. Peyser, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

This is a suit to recover an alleged overpayment of Federal income taxes and interest for the calendar years 1945, 1946, and 1947. The sole issue is whether part of the income of the King Cotton Hotel partnership should be taxed to plaintiff, as the defendant contends, or to the plaintiff's wife, as the plaintiff contends. The plaintiff's wife was made a third party defendant because if the court decides that plaintiff is entitled to recover she will...

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