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SCOTT v. UNITED STATES

No. 71-1190.

449 F.2d 1291 (1971)

Charles C. SCOTT and Adeline E. Scott, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

November 3, 1971.

Attorney(s) appearing for the Case

Elwyn L. Cady, Jr., Independence, Mo., on brief for plaintiffs-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Meyer Rothwacks, Daniel B. Rosenbaum, and Virgina M. Hopkinson, Attys., Dept. of Justice, Washington, D. C., and Daniel Bartlett, Jr., U. S. Atty., St. Louis, Mo., on brief for defendant-appellee.

Before VAN OOSTERHOUT, HEANEY and BRIGHT, Circuit Judges.

PER CURIAM.

This matter came before us pursuant to our Rule 6 relating to docket control. It involves a suit for refund of federal income taxes paid in the tax years 1964 and 1965. The taxpayers filed their complaint against the District Director of Internal Revenue, St. Louis, Missouri, in the United States District Court for the Eastern District of Missouri. The complaint did not state the judicial district in which the taxpayers reside. The United States moved...

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