Ginsburg v. United States

United States Court of Federal Claims No. 17-75 T Filed: January 31, 2018 ______________________________________ SAMUEL E. GINSBURG & JOAN A. GINSBURG, Federal Income Tax Liability; Recovery of Capital Doctrine; Plaintiffs, Nontaxable Contribution to Capital; Internal Revenue Code § v. 61 UNITED STATES OF AMERICA, Defendant. _______________________________ Timothy L. Jacobs, Esquire, Hunton & Williams, LLP, Washington, DC, for plaintiffs. Sophia Siddiqui, Esquire, United States Department of Justice, Tax Division, Washington, DC, for defendant. OPINION AND ORDER Hodges, Senior Judge. New York…