IBER v. UNITED STATES

No. 17141.

409 F.2d 1273 (1969)

Howard M. IBER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

March 20, 1969.


Attorney(s) appearing for the Case

William F. Kolbe, Racine, Wis., for appellant.

Mitchell Rogovin, Kenneth L. Gross, Tax Div., Dept. of Justice, Washington, D. C., Richard E. Eagleton, U. S. Atty., Peoria, Ill., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before HASTINGS, Senior Circuit Judge, and SWYGERT and CUMMINGS, Circuit Judges.


HASTINGS, Senior Circuit Judge.

Howard M. Iber (taxpayer) brought this action against United States of America. He sought refund of federal income taxes in the amount of $11,521.19, and interest, paid by him during the calendar years 1962, 1963 and 1964. The facts were not in dispute and were largely stipulated. There was a bench trial. The trial court entered findings of fact, filed a memorandum decision and judgment was entered thereon adverse to taxpayer and favorable...

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