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CARNAHAN v. UNITED STATES

Civ. No. 2021.

188 F.Supp. 461 (1960)

Kenneth E. CARNAHAN and Sarah Carnahan, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Montana, Great Falls Division.

October 31, 1960.

Attorney(s) appearing for the Case

H. Cleveland Hall, Edward C. Alexander and John C. Hall, Great Falls, Mont., for plaintiffs.

Charles K. Rice, James P. Garland, Lyle M. Turner and Jerome S. Hertz, Washington, D. C., and Krest Cyr, Butte, Mont., for defendant.

JAMESON, District Judge.

Plaintiff taxpayers, husband and wife, seek recovery of $52,843.96 paid under protest on August 11, 1958, pursuant to an assessment of income tax deficiency for the year 1952, with penalties and interest. The question presented is whether the Commissioner of Internal Revenue properly determined that Sarah Carnahan realized taxable gain upon the exchange of old common stock of McNair Realty Company...

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