G-B, INC. v. UNITED STATES

No. 301-69.

422 F.2d 1035 (1970)

G-B, INC., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

March 16, 1970.


Attorney(s) appearing for the Case

Elmer J. Kelsey, Atty., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., and James L. Treece, U. S. Atty., of counsel, with him on the brief), for appellant.

Bruce L. Evans, Denver, Colo. (Hover T. Lentz and Duane F. Wurzer, Denver, Colo., with him on the brief), for appellee.

Before LEWIS and SETH, Circuit Judges, and BRATTON, District Judge.


PER CURIAM.

This is an appeal from an order granting the taxpayer-appellee's motion for summary judgment in a suit for an income tax refund. The only issue which was before the trial court and is presented on this appeal is whether or not the taxpayer maintained an inconsistent position which was adopted in a prior determination so as to bring the matter within the mitigation provisions contained in sections 1311-1315 of the Internal Revenue Code of 1954.

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