DeMINK v. UNITED STATES

No. 26221.

448 F.2d 867 (1971)

Dr. Warren B. DeMINK and Mrs. Helen DeMink, Defendants-Appellants, v. UNITED STATES of America, Plaintiff-Appellee.

United States Court of Appeals, Ninth Circuit.

September 21, 1971.


Attorney(s) appearing for the Case

Nathan J. Neilson (argued), Frank G. King (argued), of Neilson & King, Los Angeles, Cal., for defendants-appellants.

Gary R. Allen (argued), Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for plaintiff-appellee.

Before BARNES and ELY, Circuit Judges, and SMITH, District Judge.


BARNES, Circuit Judge:

This is an appeal from a judgment of the District Court denying a Complaint for Refund of Taxes, amounting to $23,967.03 claimed to have been overpaid by taxpayers for the year 1958, together with interest paid on said taxes to the government (amounting to $9,347.14), and the usual interest and costs.

Jurisdiction in the District Court was based on 26 U.S.C. § 7422; 28 U.S.C. § 1346(a) (1); 28 U.S.C. § 1402(a) (1); and...

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