WHATTOFF v. UNITED STATES

No. 17888.

355 F.2d 473 (1966)

Donald WHATTOFF and Vernard Whattoff, d/b/a Whattoff Motor Company, a copartnership, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

As Amended on Denial of Rehearing February 4, 1966.


Attorney(s) appearing for the Case

Joseph H. Buchanan, Ames, Iowa, made argument for appellants and filed brief.

Howard J. Feldman, Atty., Tax Div., Dept. of Justice, Washington, D. C., made argument for appellee and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Tax Div., Dept. of Justice, Washington, D. C., and Donald A. Wine, U. S. Atty., Des Moines, Iowa.

Before VAN OOSTERHOUT, BLACKMUN and MEHAFFY, Circuit Judges.


MEHAFFY, Circuit Judge.

This appeal is from taxpayers' action against the United States for recovery of manufacturer's excise tax alleged to have been illegally assessed and collected. The Government counterclaimed for the same type taxes for prior years.

After hearing the case on stipulated facts, the District Court dismissed taxpayers' complaint and sustained the Government's counterclaims. We affirm.

Taxpayers, a copartnership in Ames, Iowa, operated...

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