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McGOWAN v. UNITED STATES

No. 12854.

277 F.2d 613 (1960)

Philip J. McGOWAN and Lorraine McGowan, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

April 26, 1960.

Attorney(s) appearing for the Case

Lawrence J. Binder, Philip L. Padden, Max Raskin, Milwaukee, Wis., for appellants.

Charles K. Rice, Asst. Atty. Gen., Gilbert E. Andrews, Jr., Atty., U. S. Dept. of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Milwaukee, Wis., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before HASTINGS, Chief Judge, and DUFFY and KNOCH, Circuit Judges.

KNOCH, Circuit Judge.

The plaintiffs are Philip J. McGowan and Lorraine McGowan, his wife, joined as plaintiff only because plaintiffs filed a joint income tax return. Both are hereinafter called the "taxpayer." In an action brought pursuant to 28 U.S.C. § 1346, as amended, and Sec. 7422(a), Internal Revenue Code, 26 U.S.C. § 7422 (a) (1954) the taxpayer seeks to recover $573.08, an alleged overpayment of income tax for the year 1956. The facts are stipulated...

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