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KIRKCONNELL v. UNITED STATES

Nos. 31-62, 142-62.

347 F.2d 260 (1965)

O. A. KIRKCONNELL, Jr., and W. J. Godfrey, d/b/a Kirkconnell & Godfrey v. The UNITED STATES. Harris FALGOUT, Harris Falgout, Jr., Louella F. Lemkowitz and M. F. Callais, t/a Grande Valley Boat Company v. The UNITED STATES.

United States Court of Claims.

June 11, 1965.

Attorney(s) appearing for the Case

Joseph J. Lyman, Washington, D. C., for plaintiffs.

Mitchell Samuelson, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

Before LARAMORE, Acting Chief Judge, DURFEE, DAVIS and COLLINS, Judges, and JONES, Senior Judge.

DURFEE, Judge.

These tax refund cases involve similar questions of law and fact, and were therefore consolidated by agreement of the parties. Plaintiffs have brought these actions to recover taxes alleged to have been erroneously paid under the Federal Insurance Contributions Act (FICA), 26 U.S.C. § 3101 et seq., and the Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301 et seq., for the quarter ending March 31, 1957, through March 31, 1960. Only that...

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