FREUND v. UNITED STATES

No. 15636.

367 F.2d 776 (1966)

Del FREUND and Maryetta Freund, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

October 12, 1966.


Attorney(s) appearing for the Case

Jackson L. Boughner, Carl A. Gorski, Chicago, Ill., for plaintiffs-appellants.

Richard M. Roberts, Asst. Atty. Gen., Thomas L. Stapleton, Atty., Dept. of Justice, Washington, D. C., Edward V. Hanrahan, U. S. Atty., Chicago, Ill., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for defendant-appellee, Thomas J. Curoe, Asst. U. S. Atty., of counsel.

Before SCHNACKENBERG, CASTLE and SWYGERT, Circuit Judges.


CASTLE, Circuit Judge.

The plaintiffs-appellants, Del Freund and Maryetta Freund,1 brought suit in the District Court seeking a refund of a portion of income taxes they paid for the years 1960 and 1961. The basis asserted for the claimed refund, in the amount of $9,167.71 plus interest, is that certain income reported in those years by the plaintiffs as ordinary income subject to the statutory depletion allowance should have been reported...

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