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HICKS v. UNITED STATES

No. 8741.

314 F.2d 180 (1963)

Byron A. HICKS and Agnes C. Hicks, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided February 25, 1963.

Attorney(s) appearing for the Case

Joseph Wysor Smith, Roanoke, Va. (Hazlegrove, Shackelford & Carr, Roanoke, Va., on brief), for appellants.

Thomas A. Skornia, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, and Thomas B. Mason, U. S. Atty., on brief), for appellee.

Before SOPER, HAYNSWORTH and BOREMAN, Circuit Judges.

BOREMAN, Circuit Judge.

Taxpayers, Byron A. Hicks and Agnes C. Hicks, his wife, appeal from a judgment of the United States District Court for the Western District of Virginia dismissing with prejudice their suit for refund of federal income taxes for the year 1958 previously paid by Hicks. The disputed tax liability resulted from a deficiency ($264.21) assessed upon $961.14 which had been paid during January 1958, pursuant to Mr. Hicks' written instruction executed...

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