KLINGHAMER v. BRODRICK

No. 5486.

242 F.2d 563 (1957)

R. M. KLINGHAMER and Grace V. Klinghamer, Appellants, v. Lynn R. BRODRICK, District Director of Internal Revenue, Appellee.

United States Court of Appeals Tenth Circuit.

February 23, 1957.


Attorney(s) appearing for the Case

Lancie L. Watts, Kansas City, Mo. (William J. Bell, Kansas City, Kan., and Watts, Shafer & Hopper, Kansas City, Mo., on the brief), for appellants.

Helen A. Buckley, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., William C. Farmer, U. S. Atty., Topeka, Kan., and Milton P. Beach, Asst. U. S. Atty., Kansas City, Kan., on the brief), for appellee.

Before BRATTON, Chief Judge, and MURRAH and PICKETT, Circuit Judges.


BRATTON, Chief Judge.

R. M. Klinghamer and Grace V. Klinghamer, husband and wife, instituted this action against Lynn R. Brodrick, then director of Internal Revenue for the District of Kansas, to recover income tax assessed and paid for the year 1951. Grace V. Klinghamer joined as a party plaintiff merely because she was the wife of her co-plaintiff. Therefore no further reference will be made to her, and for convenience...

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