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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