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SWANSON v. UNITED STATES

Civ. Nos. 9686, 9687.

319 F.Supp. 959 (1970)

Iver W. SWANSON et ux., Plaintiffs, v. UNITED STATES of America, Defendant. Iver W. SWANSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. California.

September 2, 1970.

Attorney(s) appearing for the Case

Robert E. Tout, Wilson B. Copes, Stockton, Cal., for plaintiffs.

John M. Youngquist, Martin A. Schainbaum, Sp. Asst. U. S. Attys., San Francisco, Cal., for defendant.

MEMORANDUM AND ORDER

WILKINS, District Judge.

These two consolidated cases arise as as a result of the disallowance of plaintiffs' claim for the refund of Federal income taxes. Civil Action No. 9686 concerns the assessment of taxes on certain liquidating distributions from a corporation wholly owned by plaintiff Iver Swanson. The Government's position is that the distributions were dividends taxable as ordinary income. Plaintiffs' position is that the distribution...

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