BOONE v. UNITED STATES

No. 72-1432.

470 F.2d 232 (1972)

Byron V. BOONE and Audray S. Boone, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

December 15, 1972.


Attorney(s) appearing for the Case

Paul M. Ginsburg, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, and Nathan G. Graham, U. S. Atty., of counsel, on brief), for defendant-appellant.

Gene A. Castleberry, Oklahoma City, Okl. (Royce H. Savage and James O. Ellison, Tulsa, Okl., on brief), for plaintiffs-appellees.

Before McWILLIAMS and DOYLE, Circuit Judges, and CHRISTENSEN, District Judge.


WILLIAM E. DOYLE, Circuit Judge.

This is a tax refund case in which the taxpayers prevailed and in which the government seeks reversal. The principal plaintiff-appellee is Byron V. Boone who filed a claim for a tax refund for the year 1964 in the amount of $46,412.88. Following administrative denial of his claim, he prosecuted an action in the United States District Court for the Northern District of Oklahoma. The jurisdictional basis for the action is 28 U. S.C....

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