REINEMAN v. UNITED STATES

No. 13460.

301 F.2d 267 (1962)

Howard M. REINEMAN and Helen Reineman, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

April 6, 1962.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Charles T. Duncan, Atty., Tax Div., Dept. of Justice, Washington, D. C., James P. O'Brien, U. S. Atty., Chicago, Ill., Lee A. Jackson, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., for appellant.

Eugene T. Devitt, Gerard R. Scheib, Scheib & Maher, Allan J. Newman, Chicago, Ill., for appellees.

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


HASTINGS, Chief Judge.

This is an appeal by the Government from a judgment in the amount of $76,052.60 with interest, entered in favor of plaintiffs1 (taxpayers) in a suit for refund of overpayment of personal federal income tax for the year 1954.

The case was tried to the court without the intervention of a jury. The district court sustained taxpayers' claim that the entire cost of six thoroughbred brood mares over age ten purchased...

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