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VINAL v. PETERSON MORTUARY, INC.

No. 18064.

353 F.2d 814 (1965)

Richard P. VINAL and United States of America, Appellants, v. PETERSON MORTUARY, INC., Appellee.

United States Court of Appeals Eighth Circuit.

December 30, 1965.

Attorney(s) appearing for the Case

Robert A. Bernstein, Attorney, Tax Division, Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., and Lee A. Jackson, David O. Walter, Attorneys, Tax Div., Washington, D. C., and Theodore L. Richling, U. S. Atty., and Russel J. Blumenthal, Asst. U. S. Atty., Omaha, Neb., for appellants.

Eugene P. Welch, of Gross, Welch, Vinardi, Kauffman & Schatz, Omaha, Neb., for appellee.

Before VAN OOSTERHOUT and MEHAFFY, Circuit Judges, and VAN PELT, District Judge.

VAN OOSTERHOUT, Circuit Judge.

This is an appeal by Richard P. Vinal, District Director of Internal Revenue for Nebraska, and the United States from final judgment of the district court allowing taxpayer Peterson Mortuary, Inc., its claim for refund of excise taxes paid by it and denying the supplemental complaint in intervention filed by the United States for additional excise taxes arising out of the same transactions involved...

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