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EVERETT v. UNITED STATES

No. 313-70.

448 F.2d 357 (1971)

Anna M. EVERETT et al., Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

September 13, 1971.

Attorney(s) appearing for the Case

Gerald W. Dykes, Kansas City, Kan., (Ervin G. Johnston and Weeks, Thomas, Lysaught, Bingham & Johnston, Kansas City, Kan., of counsel, on the brief), for appellees.

Daniel B. Rosenbaum, Atty., Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Harry Baum, Attys., Department of Justice, and Robert J. Roth, U. S. Atty., of counsel, on the brief), for appellant.

Before CLARK, Associate Justice, and HILL and McWILLIAMS, Circuit Judges.

McWILLIAMS, Circuit Judge.

This is a tax refund case. Specifically, plaintiffs, who were transferee shareholders of Bonner Springs Building and Loan Association (Bonner), made claim in the United States District Court for the State of Kansas to recover $20,362.82, which sum, according to the complaint, was erroneously and illegally assessed against and collected from the plaintiffs as income tax owed by Bonner for the calendar year 1962. After the Government filed...

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