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DYSART v. UNITED STATES

No. 61-63.

340 F.2d 624 (1965)

Samuel C. DYSART and Alma R. Dysart v. The UNITED STATES.

United States Court of Claims.

January 22, 1965.

Attorney(s) appearing for the Case

Charles R. Cutler, Washington, D. C., for plaintiff. Kirkland, Ellis, Hodson, Chaffetz & Masters, Washington, D. C., of counsel.

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 COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, and COLLINS, Judges.

LARAMORE, Judge.

This is a suit for the refund of $4,548.48 collected as a penalty for the year 1954 for an underestimation of income tax. The government, although it concedes that the imposition of the penalty was erroneous, nevertheless was denied taxpayers' claim for refund since it has asserted an offset exceeding the amount sought due to an alleged income tax deficiency for the year 1954. The taxpayers, by this motion...

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