TAYLOR v. UNITED STATES

No. 27874 Summary Calendar.

417 F.2d 991 (1969)

Walter D. TAYLOR and Carolyn H. Taylor, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Fifth Circuit.

Rehearing Denied November 19, 1969.


Attorney(s) appearing for the Case

Clinton N. Ashmore, U. S. Atty., Tallahassee, Fla., Johnnie M. Walters, Asst. Atty. Gen., William A. Friedlander, Lee A. Jackson, Michael B. Arkin, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for appellant.

Hugh F. Culverhouse, W. A. Gartner, Fred M. Cone, Jr., Culverhouse, Tomlinson, Taylor & DeCarion, Jacksonville, Fla., for appellees.

Before JOHN R. BROWN, Chief Judge, THORNBERRY and MORGAN, Circuit Judges.


THORNBERRY, Circuit Judge:

This is an appeal from the judgment of the United States District Court for the Northern District of Florida.1 In a civil action for the refund of individual income taxes for the year 1961, the district court found that the three-year period of limitations was applicable, and entered judgment for the taxpayers. The United States appeals, arguing that the six-year period of limitations is applicable to this suit...

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