Nos. 17905, 17906.

315 F.2d 542 (1963)

Verlin W. and Anna Jo KOONS, Appellants, v. UNITED STATES of America, Appellee. Charles H. and Cecelia PARKER, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

March 28, 1963.

Attorney(s) appearing for the Case

Janin, Morgan, Brenner & Freeman, Eugene J. Brenner, Melvin H. Morgan and Harry L. Freeman, San Francisco, Cal., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Edward L. Rogers, and Richard Perkins, Dept. of Justice, Washington, D. C., Cecil F. Poole, U. S. Atty., and Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before HAMLIN and DUNIWAY, Circuit Judges, and CROCKER, District Judge.

DUNIWAY, Circuit Judge.

Two actions are involved in these consolidated appeals. In each case the appealing taxpayers are husband and wife. In No. 17,905, the taxpayers will be referred to as "Koons" and in 17,906 they will be referred to as "Parker." Each case was an action to recover taxes erroneously paid, brought in the district court following denial of a claim for refund.

Koons was employed by Phillips Petroleum Corporation in Big Springs, Texas, where...

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