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PEAVEY v. UNITED STATES

No. W-2404.

214 F.Supp. 934 (1963)

Ernest B. PEAVEY and Vera Peavey Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Kansas.

January 16, 1963.

Attorney(s) appearing for the Case

Marvin J. Martin, of Martin & McFerson, Wichita, Kan., for plaintiffs.

William A. Miner, Dept. of Justice, for the Government.

TEMPLAR, District Judge.

This action was instituted by plaintiffs Peavey, husband and wife, to recover what they contend was an erroneous and illegal additional assessment of income taxes under their joint return filed with the Collector of Internal Revenue for the year 1957.

The following stipulations were entered into by the parties:

(a) On October 8, 1956, Yoder and Peavey executed a new agreement for sale of the Top Hat Motel to Peavey for the...

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