UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF PENNSYLVANIA
January 20, 1961
John T. KELIHER and Mary Louise Keliher, His Wife, Plaintiffs,
Richard P. BROWNELL, District Director of Internal Revenue for the District of Scranton, Pennsylvania, Defendant
The opinion of the court was delivered by: FOLLMER
This is a suit for refund of taxes. The case was tried to the Court without a jury. On consideration of the pleadings and the testimony of the witnesses, and upon the entire record herein, the Court makes and files the Findings of Fact and Conclusions of Law as follows:
Findings of Fact
1. Plaintiffs, husband and wife, reside at 830 Vallamont Drive, Williamsport, Pennsylvania.
2. Plaintiff, John T. Keliher, is a General Contractor whose business is devoted mainly to heavy excavation work, pipe line work, iron work and bridge work.
3. On February 26, 1951, by deed recorded in the Office of the Recorder of Deeds in and for Lycoming County, Pennsylvania, in Deed Book 376, at page 107, the plaintiffs acquired title from Cleo F. Pineau et ux. to a certain tract of land comprising approximately eleven acres in the Sixteenth Ward of the City of Williamsport, Pennsylvania.
4. John T. Keliher and Mary Louise Keliher purchased the above tract of land for the purpose of erecting a permanent residence for themselves and their family at some indefinite date in the future.
5. In February, 1951, plaintiffs owned a lot of land known as 1410 Walnut Street, Williamsport, Lycoming County, Pennsylvania, whereon they maintained their family residence until on or about January 15, 1954.
6. On January 15, 1954, plaintiffs sold their property known as 1410 Walnut Street, aforesaid.
7. On or about January 15. 1954, property known as 830 Vallamont Drive, Williamsport, Lycoming County, Pennsylvania, was placed on the real estate market due to the sudden death of its owner, Martha Furey.
8. On January 15, 1954, plaintiffs purchased the lot of land together with improvements known as 830 Vallamont Drive, Williamsport, Pennsylvania, and since about that date to the present time have maintained their family residence at said address.
9. From February 26, 1951, through December 31, 1956, plaintiffs sold three lots totalling 1.4 acres from the Pineau tract (Finding No. 3 supra) to the following purchasers for the following considerations:
Name of Purchaser Date Book Page Consideration
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Joseph Snowiss, et ux Jan. 13, 1956 414 300 $ 4,850.00
F. S. Van Valin, et ux May 5, 1956 415 573 4,850.00
Raymond N. Knaur May 25, 1956 416 357 6,420.00.
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