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RANSBURG v. UNITED STATES

No. 278-70.

440 F.2d 1140 (1971)

Edwin M. RANSBURG, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied April 8, 1971.

Attorney(s) appearing for the Case

Howard A. Spies, Topeka, Kan. (Schroeder, Heeney, Groff & Spies, Topeka, Kan., on the brief) for plaintiff-appellant.

Gordon S. Gilman, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Robert J. Roth, U.S. Atty., of counsel; and Joseph M. Howard and Bennet N. Hollander, Attys., Dept. of Justice, Washington, D. C., on the brief) for defendant-appellee.

Before LEWIS, Chief Judge, McWILLIAMS, Circuit Judge, and DOYLE, District Judge.

McWILLIAMS, Circuit Judge.

This is a tax refund case wherein one Edwin M. Ransburg, the taxpayer, made claim in the United States District Court of Kansas for refund of federal income taxes paid by him for the years 1960 and 1961 which were alleged by him to have been erroneously assessed and collected by the United States of America. As to certain of the matters in controversy, the trial court ruled in favor of the taxpayer; as to other matters the trial court held...

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