# Willett v. United States

> United States Court of Claims · February 14, 1969 · 406 F.2d 1346

URL: https://www.frixlaw.com/law-library/cases/8593973

## Case

- **Full name:** MARY CATHERINE WILLETT v. THE UNITED STATES JOSEPH WILLIAM AND MARY GRACE WILLETT v. THE UNITED STATES ROBERT E. AND ANNE T. WILLETT v. THE UNITED STATES CHARLES D. WILLETT v. THE UNITED STATES PAUL A. AND ELIZABETH H. WILLETT v. United States
- **Court:** United States Court of Claims
- **Decided:** February 14, 1969
- **Citations:** 406 F.2d 1346; 186 Ct. Cl. 775
- **Precedential status:** Published
- **Opinion:** Dissent by Laramore
- **Judges:** Collins, Cowen, Dtdreee, Gmef, Jones, Lara, Laramore, More, Nichols, Skelton
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8593973

## Opinion text

Laramore, Judge,
dissenting:
I respectfully dissent for the following reasons: On my analysis of the proof presented by plaintiffs, I cannot conclude that plaintiffs have fulfilled their burden to prove that the corporation was formed to operate the case goods business, or that the corporation engaged in sufficient independent activities to establish that it was an active business in the ordinary meaning of that term.
Accordingly, I would conclude that this transaction was a sale of inventory and not taxable as capital gains. I would deny plaintiffs relief and dismiss the petitions.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8593973. Public record. Not legal advice.