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KIRTLEY v. BICKERSTAFF

Nos. 73-1203 (71-781) and 73-1204 (71-596).

488 F.2d 768 (1973)

Wilma L. KIRTLEY, Appellant, v. Clyde L. BICKERSTAFF, District Director of Internal Revenue, and the United States of America, Appellees. Josephine SCOTT, Appellant, v. William H. THOMPKINS, acting District Director of Internal Revenue, and the United States of America, Appellees.

United States Court of Appeals, Tenth Circuit.

Decided December 6, 1973.

Rehearing Denied February 1, 1974.

Attorney(s) appearing for the Case

John C. Moran, Oklahoma City, Okl. (Riley Brock, Oklahoma City, Okl., with him on the brief), for appellants.

Bennet N. Hollander, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown and Daniel F. Ross, Attys., Dept. of Justice, and William R. Burkett, U. S. Atty., and Givens L. Adams, Asst. U. S. Atty., of counsel, with him on the brief), for appellees.

Before LEWIS, Chief Judge, BARRETT, Circuit Judge, and TALBOT SMITH, District Judge.

LEWIS, Chief Judge.

The dispositive issue in these consolidated appeals is whether original jurisdiction lies in the district courts to grant injunctive relief to claimants seeking to restrain the assessment or collection of taxes under allegation that they are "innocent spouses" within the scope of 26 U.S.C. § 6013(e).1 Each appellant alleges that she is an "innocent spouse," victimized by an embezzling husband, and entitled to relief...

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