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EPSTEIN v. UNITED STATES

Civ. Nos. 35710-35717.

221 F.Supp. 479 (1963)

Lillian, EPSTEIN, Individually and as Ex'x of Estate of Hyman Epstein, Deceased, Plaintiff, v. UNITED STATES of America, Defendant. Morris EPSTEIN and Becky Epstein, Plaintiffs. v. UNITED STATES of America, Defendant. Fred EPSTEIN, Plaintiff, v. UNITED STATES of America, Defendant. Norman EPSTEIN and Miriam Epstein, Plaintiff, v. UNITED STATES of America, Defendant. Paul ELLIS and Arlene Ellis, Plaintiffs, v. UNITED STATES of America, Defendant. Isaac EPSTEIN and Sarah Epstein, Plaintiffs, v. UNITED STATES of America, Defendant. William EPSTEIN and Becky Epstein, Plaintiffs, v. UNITED STATES of America, Defendant. Sylvia EPSTEIN and Sylvia Epstein, Ex'x of Estate of Isaac Epstein, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. Ohio, E. D.

September 20, 1963.

Attorney(s) appearing for the Case

Ulmer, Berne, Laronge, Glickman & Curtis, Cleveland, Ohio, Richard Katcher and Bruce L. Newman, Cleveland, Ohio, of counsel, for plaintiffs.

Solomon Fisher, Sp. Atty., Tax Division, Department of Justice, Washington, D. C., and Merle M. McCurdy, U. S. Atty., Cleveland, Ohio, for defendant.

GREEN, District Judge.

These eight actions were brought for recovery of income taxes for the year 1951, and have been consolidated for trial. The plaintiffs were all partners in the Epstein Construction Company.1 The total amount sought to be recovered by plaintiffs is $24,777.32, plus statutory interest.

The issue before the Court is whether two corporations in which plaintiffs had an interest were "collapsible corporations" as...

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