EHLEN v. UNITED STATES

No. 248-60.

323 F.2d 535 (1963)

Henry O. EHLEN and Ada E. Ehlen v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied January 24, 1964.


Attorney(s) appearing for the Case

W. Lee McLane, Jr., Phoenix, Ariz., for plaintiffs.

Cynthia Holcomb, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.

Before WHITAKER, Acting Chief Judge, REED, Justice (Ret.), sitting by designation, and LARAMORE, DURFEE and DAVIS, Judges.


LARAMORE, Judge.

This is an action for the recovery of Federal income taxes, plus interest thereon, alleged to have been illegally collected from plaintiffs by the defendant in the amount of $14,226.81 for the calendar year 1955, and in the amount of $24,124.08 for the calendar year 1956.

Taxpayers, husband and wife, residents of Phoenix, Arizona, are the sole proprietors of a wholesale plumbing and heating supply...

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