UNITED STATES v. CAREY

No. 16672.

289 F.2d 531 (1961)

UNITED STATES of America, Appellant, v. Gerald and Gladys CAREY, Appellees.

United States Court of Appeals Eighth Circuit.

May 5, 1961.


Attorney(s) appearing for the Case

David O. Walter, Atty., Dept. of Justice, Washington, D. C., for appellant. Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., and also Francis E. Van Alstine, U. S. Atty., Sioux City, Iowa, on the brief.

Marvin A. Miller, Cherokee, Iowa, for appellee.

Before SANBORN, VAN OOSTERHOUT and MATTHES, Circuit Judges.


VAN OOSTERHOUT, Circuit Judge.

This is an appeal by the Government from a final judgment awarding taxpayer Carey1 a recovery of $5,340.70 plus interest for 1954 income taxes alleged to have been wrongfully assessed and collected. Timely claim for refund was filed and rejected, whereupon taxpayer commenced this action. Jurisdiction is established.

This case was consolidated for trial with a similar suit for tax refund filed by Leonard...

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