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POLKINHORN v. UNITED STATES

No. 22994.

432 F.2d 684 (1970)

J. Henry POLKINHORN, Executor of the Estate of Grace B. Affleck, Deceased, and John H. Polkinhorn, Trustee of the Testamentary Trust under the Will of Philip G. Affleck, Deceased, Appellants, v. UNITED STATES of America.

United States Court of Appeals, District of Columbia Circuit.

Decided August 26, 1970.

Attorney(s) appearing for the Case

Mr. W. Barrett McDonnell, Washington, D. C., for appellants.

Mr. Gordon S. Gilman, Atty., Department of Justice, for appellee. Asst. Atty. Gen. Johnnie M. Walters, and Messrs. Thomas A. Flannery, U. S. Atty., Lee A. Jackson, Loring W. Post, and Mrs. Carolyn R. Just, Attys., Department of Justice, were on the brief for appellee.

Before McGOWAN and TAMM, Circuit Judges, and NICHOLS, Judge, United States Court of Claims.

NICHOLS, Judge:

This suit for refund of U.S. Income Taxes was submitted to the late Judge Holtzoff on stipulated facts. He held for the defendant in an opinion delivered orally from the bench and reported D.C., 293 F.Supp. 865 (1968). The plaintiff appealed. We reverse.

The dispute concerns a single item that defendant added to the 1960 income tax return of Grace B. Affleck, since deceased, resulting in a deficiency of...

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