JEWELL v. UNITED STATES

No. 18945.

330 F.2d 761 (1964)

Robert M. JEWELL and Mildred Jewell, Husband and Wife, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

April 17, 1964.


Attorney(s) appearing for the Case

Davison, Davison & Copple and R. H. Copple, Boise, Idaho, for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Timothy B. Dyk, Attys., Dept. of Justice, Washington, D. C., Sylvan A. Jeppesen, U. S. Atty., Robert E. Bakes, Asst. U. S. Atty., Boise, Idaho, for appellee.

Francis J. Butler and Scott B. Lukins, Spokane, Wash., for amicus curiae.

Before HAMLEY, Circuit Judge, MADDEN, Judge of the Court of Claims, and JERTBERG, Circuit Judge.


MADDEN, Judge.

The appellants sued the United States in the United States District Court for a refund of federal income taxes, penalty and interest which they paid for the taxable years 1953 through 1957, and which, they claimed, they should not have had to pay. They had filed timely claims for refund, which had been disallowed by the Commissioner of Internal Revenue. The District Court decided against the taxpayers, except as to a small amount which is not in question...

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