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WALLACE v. UNITED STATES

No. 20265.

439 F.2d 757 (1971)

Henry B. and Betty J. WALLACE, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

March 19, 1971.

Attorney(s) appearing for the Case

David W. Belin and Jeffrey E. Lamson, Herrick, Langdon, Belin & Harris, Des Moines, Iowa, for appellants.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Richard W. Perkins, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before MATTHES, Chief Judge, and LAY and BRIGHT, Circuit Judges.

BRIGHT, Circuit Judge.

Taxpayer Henry B. Wallace1 brought this action under 28 U.S.C. § 1346(a) (1), seeking a refund of $55,282.86 for federal income taxes, and interest thereon, which he alleged were erroneously assessed and collected for the 1963 taxable year. The questions presented to the district court and on this appeal relate to expenditures, payments and transfers of property made by the taxpayer in connection with divorce...

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