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GIST v. UNITED STATES

No. 24709.

423 F.2d 1118 (1970)

Alice B. GIST, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

March 30, 1970.

Attorney(s) appearing for the Case

Stuart A. Smith (argued), Atty., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Charles H. Magnuson, Special Asst. U. S. Atty., Los Angeles, Cal., Harry D. Steward, U. S. Atty., San Diego, Cal., for appellant.

Harrison & Watson, San Diego, Cal., for appellee.

Before BARNES and CARTER, Circuit Judges, and BYRNE, District Judge.

JAMES M. CARTER, Circuit Judge:

The facts of this case are reported at 296 F.Supp. 526 (S.D.Cal.1969). In summary, Mrs. Gist brought an action for refund of an overpayment of federal income taxes. Able use of pretrial procedures allowed counsel to present to the trial court the single issue in the case on cross motions for summary judgment. The court granted a partial refund to Mrs. Gist. The Government appeals from that decision...

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