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FONTAINE v. PATTERSON

No. 19141.

305 F.2d 124 (1962)

John P. K. FONTAINE and Aurelia Fontaine, Appellants, v. George D. PATTERSON, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

June 29, 1962.

Attorney(s) appearing for the Case

Winston B. McCall, Birmingham, Ala., William S. Pritchard, Winston B. McCall, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Thomas H. McPeters, Attys., Dept. of Justice, Washington, D. C., Wm. L. Longshore and Macon L. Weaver, U. S. Attys., Birmingham, Ala., for appellee.

Before BROWN and WISDOM, Circuit Judges, and DeVANE, District Judge.

DeVANE, District Judge.

This appeal involves income taxes for the year 1956 in the amount of $16,781.87, exclusive of interest. The tax was paid on February 26, 1960, and a claim for refund was filed on March 21, 1960. The claim for refund was denied and this action was instituted in the District Court for the Northern District of Alabama on July 5, 1960. A jury trial was had and final judgment was entered against the taxpayer on March 30, 1961.

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