CONNER v. UNITED STATES

No. 29072.

439 F.2d 974 (1971)

George E. CONNER and Dorothy P. Conner, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Supplemental Opinion May 19, 1971.


Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Daniel L. Penner, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., James R. Gough, Asst. U. S. Atty., Houton, Tex., Daniel B. Rosenbaum, Atty., Dept. of Justice Tax Div., Washington, D. C., Elmer J. Kelsey, Atty., Department of Justice, Washington, D. C., Anthony J. P. Farris, U. S. Atty., George R. Pain, Asst. U. S. Atty., Houston, Tex., for appellant.

Robert L. Waters, Harold A. Chamberlain, Houston, Tex., Chamberlain & Hrdlicka, Houston, Tex., of counsel, for appellees.

Before COLEMAN, INGRAHAM, and WILKEY, Circuit Judges.


COLEMAN, Circuit Judge:

The Internal Revenue Service determined that George and Dorothy Conner, plaintiff-taxpayer-appellees, had understated their income taxes for the years 1965 and 1966 in the sum of $22,359.04. They paid the amount demanded, unsuccessfully claimed a refund from the Internal Revenue Service, successfully filed this suit, and the Government appeals. The judgment of the District Court 303 F.Supp. 1187, will be...

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