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DWYER v. UNITED STATES

Civ. No. 75-108.

439 F.Supp. 99 (1977)

Robert F. DWYER and Aileen K. Dwyer, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

August 3, 1977.

Attorney(s) appearing for the Case

William H. Kinsey, Souther, Spaulding, Kinsey, Williamson & Schwabe, Portland, Or., for plaintiffs.

Sidney I. Lezak, U. S. Atty., Craig J. Casey, Asst. U. S. Atty., Portland, Or., Robert G. Burt, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

OPINION

BELLONI, Judge:

This is a tax refund action which was tried to the court through briefs and a stipulated set of exhibits. Robert F. Dwyer ("Dwyer" or "plaintiff") and his wife, Aileen K. Dwyer,1 contest an income tax assessment arising out of a forgiven debt owed Dwyer by his half-owned close corporation. Jurisdiction is conferred by 28 U.S.C. § 1346(a)(1).

BACKGROUND

In March of 1966, Dwyer and...

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