DUFFY v. UNITED STATES

No. 72-2050.

487 F.2d 282 (1973)

F. Paul DUFFY and Virginia H. Duffy, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 16, 1973.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Jane M. Edmisten, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief, for defendant-appellant; William W. Milligan, U. S. Atty., Byron E. Trapp, Asst. U. S. Atty., Cincinnati, Ohio, of counsel.

Frank J. Richter, Richter & Dewan, Cincinnati, Ohio, on brief, for plaintiffs-appellees.

Before McCREE and KENT, Circuit Judges, and CECIL, Senior Circuit Judge.


McCREE, Circuit Judge.

The government appeals from a judgment for taxpayers in an action to recover income taxes paid upon assessment of a deficiency by the Internal Revenue Service for the calendar years 1963 to 1966. The facts were stipulated and the case was submitted on cross-motions for summary judgment. The district court's opinion is reported at 343 F.Supp. 4 (S. D.Ohio 1972).

The taxpayers, F. Paul Duffy, a physician...

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