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STAFFORD v. UNITED STATES

Civ. A. No. 76-1-VAL.

435 F.Supp. 1036 (1977)

D. N. STAFFORD and Flora C. Stafford, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, M. D. Georgia, Valdosta Division.

June 14, 1977.

Attorney(s) appearing for the Case

Earl T. Berry, of Hansell, Post, Brandon & Dorsey, Atlanta, Ga., for plaintiffs.

John F. Murray and John A. Townsend, Tax Div., Dept. of Justice, Washington, D. C., Edgar W. Ennis, Jr., Asst. U. S. Atty., Macon, Ga., for defendant.

OPINION AND ORDER ON MOTIONS FOR SUMMARY JUDGMENT

ELLIOTT, Chief Judge.

This is an income tax refund action to recover certain taxes and interest paid by the Plaintiffs for the tax year 1969. In that year D. N. Stafford (hereinafter "Stafford") received an interest in a partnership. Pursuant to Section 721 of the Internal Revenue Code the receipt of a partnership interest in return for property is not subject to tax, but this exclusion does not apply where...

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