UNITED STATES v. WYOMING BUILDERS, INC.

No. 7861.

358 F.2d 672 (1966)

UNITED STATES of America, Appellant, v. WYOMING BUILDERS, INC., Appellee.

United States Court of Appeals Tenth Circuit.

April 5, 1966.


Attorney(s) appearing for the Case

William A. Friedlander, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Washington, D. C., and Robert N. Chaffin, U. S. Atty., of counsel, on the brief), for appellant.

Byron Hirst, Cheyenne, Wyo. (James L. Applegate and Richard V. Thomas, of Hirst, Applegate & Thomas, Cheyenne, Wyo., on the brief), for appellee.

Before PHILLIPS, LEWIS and HILL, Circuit Judges.


PER CURIAM.

This is an action by Wyoming Builders, Inc., filed in the District Court for the District of Wyoming pursuant to 28 U.S. C. § 1346(a) (1), to recover federal income taxes paid for the taxpayer's fiscal year ending October 31, 1958. The issue is whether such taxes were compelled and paid through an assessment erroneously disallowing a depreciation deduction claimed by taxpayer for the tax year in which an asset was sold for a price greater than its...

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