UNITED STATES v. SHIRAH

No. 7605.

253 F.2d 798 (1958)

UNITED STATES of America, Appellant, v. W. J. SHIRAH and Cleopatra Shirah, Appellees.

United States Court of Appeals Fourth Circuit.

Decided March 29, 1958.


Attorney(s) appearing for the Case

Karl Schmeidler, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., and N. Welch Morrisette, Jr., U. S. Atty., Columbia, S. C., on brief), for appellant.

Henry H. Edens, Columbia, S. C. (Henry Hammer, Columbia, S. C., on brief), for appellees.

Before PARKER, Chief Judge, and SOBELOFF and HAYNSWORTH, Circuit Judges.


SOBELOFF, Circuit Judge.

A member of the police force of Columbia, South Carolina, and his wife with whom he had filed a joint return, brought suit against the United States for a refund of $540 collected for a deficiency assessed against them by the Commissioner of Internal Revenue. This appeal is from the judgment awarded by the District Court in favor of the plaintiffs.

In their joint income tax return for the...

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