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COMESS v. UNITED STATES

Civ. A. No. 7161-N.

309 F.Supp. 1215 (1969)

Morris COMESS and Esther Comess, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Virginia, Norfolk Division.

December 10, 1969.

Attorney(s) appearing for the Case

Alan J. Hofheimer, Robert C. Nusbaum, Hofheimer, Nusbaum & McPhaul, Norfolk, Va., for plaintiffs.

Helen Marmoll, Dept. of Justice, Tax Division, Washington, D. C., for defendant.

MEMORANDUM OPINION

MacKENZIE, District Judge.

Plaintiffs brought this action to challenge the Commissioner of Internal Revenue's determination that they should have reported as taxable income a $5,000.00 note that the plaintiff, Morris Comess, received in 1963 in exchange for preferred stock he held in Paramount Bedding Corporation (Paramount). At the time of the transaction in question, Morris Comess was Vice-President and an owner of twenty-five per cent...

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