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KAESTNER v. SCHMIDT

No. 71-2121.

473 F.2d 1294 (1973)

Martha J. Brown KAESTNER, Plaintiff-Appellant, v. Frank S. SCHMIDT, District Director of Internal Revenue, Los Angeles District, United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied April 10, 1973.

Attorney(s) appearing for the Case

Robert H. Wyshak (argued), of Wyshak & Wyshak, Los Angeles, Cal., for plaintiff-appellant.

David H. Olson, Atty. (argued), Meyer Rothwacks, Crombie J. D. Garrett, and John A. Townsend, Attys., Fred B. Ugast, Acting Asst. Atty. Gen., Scott P. Crampton, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Robert L. Meyer, U. S. Atty., Mason C. Lewis, Asst. U. S. Atty., Los Angeles, Cal., for defendants-appellees.

Before BARNES and JERTBERG, Circuit Judges, and EAST, District Judge.

PER CURIAM:

Appellant filed a complaint in the District Court seeking, among other relief, to restrain appellees from collecting income taxes plus penalties assessed against her for the years 1959, 1960, and 1961.

The District Court, 329 F.Supp. 1082, denied appellees' motion for summary judgment in respect to the year 1959,** granted the motion for summary judgment as to years 1960 and 1961...

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