AZAD v. UNITED STATES

No. 18769.

388 F.2d 74 (1968)

Manouchehr and Lila M. AZAD, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

January 15, 1968.


Attorney(s) appearing for the Case

Lee N. Johnson, of Smith, Johnson & Persian, Minneapolis, Minn., for appellant and filed brief.

Elmer J. Kelsey, Atty., Dept. of Justice, Washington, D. C., for appellee; Mitchell Rogovin, Asst. Atty. Gen., and Meyer Rothwacks, Loring W. Post and Howard M. Koff, Attys., Dept. of Justice, Patrick J. Foley, U. S. Atty., Minneapolis, Minn., and Stanley H. Green, Asst. U. S. Atty., were on the brief of appellee.

Before VOGEL, Chief Judge, and MATTHES and BLACKMUN, Circuit Judges.


MATTHES, Circuit Judge.

Plaintiffs, appellants herein,1 instituted this action against the United States for a refund of income taxes paid pursuant to income tax deficiencies assessed by the Commissioner of Internal Revenue for calendar years 1961 and 1962. The district court, Honorable Earl R. Larson, denied their claim for a refund and dismissed the action. Plaintiffs have appealed.

The sole question at issue in the district...

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