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HALL v. UNITED STATES

Civ. Nos. 8138-8140.

208 F.Supp. 584 (1962)

Dr. Edward F. and Mrs. Margaret C. HALL, Plaintiffs, v. UNITED STATES of America, Defendant. Dr. Henry and Mrs. Ellen HUMPHREY, Plaintiffs, v. UNITED STATES of America, Defendant. Dr. Eben and Mrs. Pauline S. TISDALE, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

Decided July 30, 1962.

Attorney(s) appearing for the Case

F. Robert Gilfoil, Jr., Syracuse, N. Y., for plaintiffs. William MacKay, Syracuse, N. Y., of counsel.

Justin J. Mahoney, U. S. Atty., Albany, N. Y., Bernard Schoenberg, Daniel J. Dinan, Attorneys, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Edward S. Smith, David A. Wilson, Jr., Bernard J. Schoenberg, Attorneys, Department of Justice, Washington, D. C. (on the brief), for defendant.

BRENNAN, Chief Judge.

The validity, for income tax purposes, of a transaction whereby real property was placed in trust for the benefit of members of a family unit and leased back to a grantor is the central problem involved in each of these cases.

In each of the above cases, plaintiffs seek to recover income taxes paid by them in accordance with deficiency assessments imposed as the result of the re-audit of their joint tax returns for the year 1956. The...

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