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RANSBURG v. UNITED STATES

No. IP 66-C-455.

281 F.Supp. 324 (1967)

Gregg RANSBURG and Marjorie D. Ransburg, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Indiana, Indianapolis Division.

September 21, 1967.

Attorney(s) appearing for the Case

Alan H. Lobley, Ice, Miller, Donadio & Ryan, Indianapolis, Ind., for plaintiffs.

K. Edwin Applegate, U. S. Dist. Atty., Indianapolis, Ind., John S. Stephan, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM ENTRY

HOLDER, District Judge.

The action was commenced under the provisions of Title 28 U.S.C.A. Section 1346(a) (1) with the filing of plaintiffs' complaint on October 3, 1966 for the refund of income taxes paid for the calendar years 1960, 1961, 1962 and 1963 totaling $24,906.11 plus interest from respective dates of payment. The taxpayers owned and operated a Christmas tree farm and in their income tax returns elected to proceed under the capital...

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