District Court, S.D. Florida November 24, 1972, Civ. No. 72-213 (Beth W. Corporation v. United States)

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 pretrial 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