UNITED STATES v. MORELAN

Nos. 18041, 18042.

356 F.2d 199 (1966)

UNITED STATES of America, Appellant, v. Richard D. MORELAN and Margaret Morelan, Appellees. UNITED STATES of America, Appellant, v. Karl W. CHRISTEY, Appellee.

United States Court of Appeals Eighth Circuit.

February 4, 1966.


Attorney(s) appearing for the Case

Karl Schmeidler, Atty., Tax Div., Dept. of Justice, Washington, D.C., made argument for appellant, and Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks and David O. Walter, Attys., Dept. of Justice, Washington, D.C., and Miles W. Lord, U. S. Atty., and Sidney P. Abramson, Asst. U. S. Atty., Minneapolis, Minn., were with him on the brief.

Peter J. Ruffenach, Minneapolis, Minn., made argument and filed brief for appellees.

Before VOGEL, Chief Judge, and BLACKMUN and GIBSON, Circuit Judges.


VOGEL, Chief Judge.

In these cases the District Court held that two members of the Minnesota State Highway Patrol were entitled to refunds of disputed federal income taxes paid by them on a $3.00 per day subsistence allowance received from the State of Minnesota during the years in question. The opinion of Chief District Judge Devitt, before whom the cases were tried, is published at 237 F.Supp. 879. We affirm.

The Minnesota...

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