DULWORTH v. UNITED STATES

Nos. 14663, 14664.

302 F.2d 266 (1962)

J. C. DULWORTH and Eva Dulworth, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. E. V. DULWORTH and Virginia Dulworth, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

April 25, 1962.


Attorney(s) appearing for the Case

John P. Sandidge, Louisville, Ky., for plaintiffs-appellants.

Charles B. E. Freeman, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Daniel K. Mayers, Attorneys, Department of Justice, Washington, D. C., William E. Scent, U. S. Atty., Louisville, Ky., on the brief, for defendant-appellee.

Before CECIL and O'SULLIVAN, Circuit Judges, and BOYD, District Judge.


ORDER.

These cases are before the Court on appeals from orders of the United States District Court for the Western District of Kentucky, Louisville Division, dismissing complaints of the appellants in which they sought to recover income taxes paid on deficiency assessments alleged to have been erroneously made by the District Director of Internal Revenue.

The cases were tried in the District Court, to a judge thereof, who made comprehensive findings of fact...

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