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ARNOLD v. BINGLER

Civ. A. Nos. 64-886, 64-887.

254 F.Supp. 156 (1966)

Russell Maurer ARNOLD and Harriet B. Arnold, his wife, Plaintiffs, v. John H. BINGLER, District Director of Internal Revenue, Defendant. Lloyd V. GUILD and Eleanor M. Guild, his wife, Plaintiffs, v. John H. BINGLER, District Director of Internal Revenue, Defendant.

United States District Court W. D. Pennsylvania.

May 11, 1966.

Attorney(s) appearing for the Case

Gustave Diamond, U. S. Atty., Pittsburgh, Pa., for defendant.

John B. Nicklas, Jr., Pittsburgh, Pa., for plaintiffs.

DUMBAULD, District Judge.

Plaintiffs here seek to recover income tax collected from them, and are entitled to recover if the gift of certain stock to them should not be treated as ordinary income but as a gift. Under Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 285, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960), determination of this issue depends upon whether the transferor of the stock had the requisite intent of "detached...

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