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SOWDERS v. DAMRON

No. 71-1317.

457 F.2d 1182 (1972)

Zelner B. SOWDERS and Reta M. Sowders, Plaintiffs-Appellants, v. W. B. DAMRON, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

March 31, 1972.

Attorney(s) appearing for the Case

James L. Dow, Carlsbad, N. M., for plaintiffs-appellants.

Charles E. Anderson, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and William Massar, Attys., Tax Div., Dept. of Justice, Washington, D. C., and Victor R. Ortega, U. S. Atty., Albuquerque, N. M., of counsel), for defendant-appellee.

Before BREITENSTEIN, HILL and McWILLIAMS, Circuit Judges.

McWILLIAMS, Circuit Judge.

Zelner and Reta Sowders brought an action in tort against one W. B. Damron, an agent for the Internal Revenue Service. The gist of the complaint is that as the result of certain false and fraudulent misrepresentations made by Damron to the Sowders in connection with their income tax returns for the years 1965, 1966 and 1967, the Sowders suffered "actual damage to * * * health, reputation and nervous...

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