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FULMAN v. UNITED STATES

Civ. A. No. 73-1109-M.

407 F.Supp. 1039 (1976)

Arthur S. FULMAN and Neil A. Cooper, Trustees of Pierce Investment Corp. Stockholders Trust, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Massachusetts.

January 22, 1976.

Attorney(s) appearing for the Case

Daniel D. Levenson, Jonathan J. Margolis, Lourie & Cutler, Boston, Mass., for plaintiffs.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Jerome Fink, Acting Chief, Refund Trial Section No. 1, Dept. of Justice, Washington, D. C., James N. Gabriel, U. S. Atty., James J. O'Leary, Asst. U. S. Atty., Dept. of Justice, Boston, Mass., for defendant.

MEMORANDUM AND ORDER

FRANK J. MURRAY, District Judge.

This case came on to be considered on the respective motions of plaintiffs and defendant for summary judgment, the parties having stipulated all material facts and waived oral argument. The sole issue may be stated as follows:

For purpose of computing the deduction provided by Section 545 (the deduction for dividends paid under the personal holding company tax) of the Internal Revenue Code of...

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