George W. GIBBS and Kathleen I. Gibbs, Appellants,
v.
Laurie W. TOMLINSON, District Director of Internal Revenue for the District of Florida, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
June 14, 1966.
June 14, 1966.
Attorney(s) appearing for the Case
Chester Bedell, C. Harris Dittmar, William T. Rogers, Thomas C. O'Bannon, Jacksonville, Fla., for appellants, Donahoo & Rogers, Bedell, Bedell, Dittmar & Smith, Jacksonville, Fla., of counsel.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Tampa, Fla., James H. Walsh, Asst. U. S. Atty., Jacksonville, Fla., Melva M. Graney, Donald W. Williamson, Jr., Attys., Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., for appellee.
Before JONES and BELL, Circuit Judges, and JOHNSON, District Judge.
United States Court of Appeals Fifth Circuit.
GRIFFIN B. BELL, Circuit Judge:
The District Director of the Internal Revenue Service assessed additional taxes, penalties, interest, and lien filing fees against George W. Gibbs, Sr., and Kathleen I. Gibbs1 on their 1960 income tax return. Appellants paid these sums and sued for a refund in the District Court. Following an adverse determination by the trial judge, appellants appealed.
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