BROOKS v. UNITED STATES

No. 72-1457.

473 F.2d 829 (1973)

Cordell BROOKS and Excel C. Brooks, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided February 8, 1973.


Attorney(s) appearing for the Case

Mary J. McGinn, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Richard W. Perkins, Attys., Tax Division, Dept. of Justice, Washington, D. C., on brief; Charles H. Anderson, U. S. Atty., Nashville, Tenn., of counsel.

James L. Fuqua, Jr., Nashville, Tenn., for plaintiffs-appellees; Housholder, Cosner & Tomlin, Nashville, Tenn., on brief.

Before PHILLIPS, Chief Judge, and WEICK and MILLER, Circuit Judges.


PHILLIPS, Chief Judge.

Taxpayer Cordell Brooks initiated this tax refund suit, claiming that the Government erroneously taxed him on $2,784 in income he received during the 1968 tax year. The case was tried on stipulated facts. The Government appeals the decision of the District Court in favor of the plaintiff. 339 F.Supp. 1031.

The taxpayer was a 37 year employee of E. I. du Pont De Nemours and Company and was pensioned...

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