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SIMONS v. UNITED STATES

Civ. A. No. 9132.

208 F.Supp. 744 (1962)

Joseph SIMONS and Bertha G. Simons, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Connecticut.

September 19, 1962.

Attorney(s) appearing for the Case

Warren S. Randall, Halloran, Sage, Phelon & Hagarty, Hartford, Conn., for plaintiffs.

Irving H. Perlmutter, Robert C. Zampano, New Haven, Conn., for defendant.

CLARIE, District Judge.

The plaintiffs prepared and filed their income tax returns for the calendar year 1958 and availed themselves of the deductions allowed to the stockholders of a "small business corporation", in accordance with the provisions of Subchapter "S", §§ 1371-1377 of the Internal Revenue Code of 1954, as amended by the Technical Amendments Act of 1958, 26 U.S.C.A. §§ 1371-1377. It is their claim that The Joseph Simons Company made...

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