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BETH W. CORPORATION v. UNITED STATES

Civ. No. 72-213.

350 F.Supp. 1190 (1972)

BETH W. CORPORATION, a Florida corporation, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Florida, Miami Division.

November 24, 1972.

Attorney(s) appearing for the Case

Samuel L. Heller, of Johnson, Heller & Birnbaum, P. A., Fort Lauderdale, Fla., for plaintiff.

Robert W. Rust, U. S. Atty., and Clemens Hagglund, Asst. U. S. Atty., Miami, Fla., Jay R. Weill, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

ATKINS, District Judge.

This income tax refund suit is before the Court following a jury trial of certain issues. At the time of the pre-trial conference, ruling on defendant's motion for partial summary judgment was reserved by the Court, pending further inquiry as to whether any factual issues remained on the question of the tax implications of the 1957 property settlement agreement.

Plaintiff and defendant have now agreed that...

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