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BELTRAN v. UNITED STATES

Nos. 18316, 18317.

441 F.2d 954 (1971)

Lorenzo A. BELTRAN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Enrique A. and Olga P. Onetti, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied April 27, 1971.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., David English Carmack, Atty., Tax Division, U. S. Department of Justice, Washington, D. C.: William J. Bauer, U. S. Atty., Chicago, Ill., Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., for defendant-appellant; James R. Thompson, U. S. Atty., of counsel.

John C. Klotsche, Baker & McKenzie, Chicago, Ill., for plaintiffs-appellees.

Before HASTINGS, Senior Circuit Judge, and KILEY and KERNER, Circuit Judges.

HASTINGS, Senior Circuit Judge.

These appeals concern two consolidated suits for refund of federal income taxes for the taxable calendar years 1962 and 1963, based on the carryover of losses from 1961. Findings of fact and conclusions of law were filed by the district court September 29, 1969.1

In No. 18316, taxpayer Lorenzo A. Beltran recovered judgment for $2,473.88, principal and interest, for the years 1962 and 1963. In No...

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