GRALAPP v. UNITED STATES

No. 704-70.

458 F.2d 1158 (1972)

Ben GRALAPP and Lelia Gralapp, Plaintiffs-Appellants. v. UNITED STATES of America, Defendant-Appellee. James WATSON and Marcella Watson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

May 1, 1972.


Attorney(s) appearing for the Case

P. M. McCullough, Dallas, Tex. (J. W. Bullion, Dallas, Tex. on the brief), for plaintiffs-appellants.

Ann Belanger, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, and Stephen H. Hutzelman, Attys., Tax Div., Dept. of Justice, and Robert J. Roth, U. S. Atty. of Counsel, on the brief), for defendant-appellee.

Before LEWIS, Chief Judge, PHILLIPS, Circuit Judge, and McWILLIAMS, Circuit Judge.


LEWIS, Chief Judge.

These are tax refund suits, consolidated for trial and appeal, wherein taxpayers seek recovery of income tax and interest in the sum of $113,428.02 paid for the taxable year ending December 31, 1960. The trial court denied recovery, 319 F.Supp. 265, and the decision of the court below details in great part the stipulated and determinative facts which we deem unnecessary to restate except as generalizations...

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