Clifford B. Doty and Helen B. Doty v. United States

ORDER.

The facts in this case are similar to those involved in Drysdale v. Commissioner, 277 F.2d 413 (C.A.6). The agreements in both cases were substantially identical except for slig'ht variations in the amounts of money involved. Doty, like Drysdale, was an officer of Briggs Manufacturing Company and was employed by Chrysler Corporation when Briggs sold the automotive part of its business to Chrysler. We held that contributions made by Briggs to a pension trust were not taxable to Drysdale. The Government contends that we should rule differently as to Doty because in Drysdale the court’s…