CALHOUN v. UNITED STATES

Civ. A. Nos. 73-C-4-A, 73-C-5-A, 73-C-6-A.

370 F.Supp. 434 (1973)

Q. A. CALHOUN and Kathleen G. Calhoun, Plaintiffs, v. UNITED STATES of America, Defendant. Donald D. JONES and Carolyn C. Jones, Plaintiffs, v. UNITED STATES of America, Defendant. Jackson B. McCARTY and Rosamond C. McCarty, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Virginia, Abingdon Division.

November 15, 1973.


Attorney(s) appearing for the Case

Joseph Wysor Smith, Roanoke, Va., for Calhouns.

Joseph Wysor Smith, Roanoke, Va., for Jones.

Joseph Wysor Smith, Roanoke, Va., for McCartys.

Leigh B. Hanes, Jr., U. S. Atty., Roanoke, Va., Scott P. Crampton, Asst. Atty. Gen., John F. Murray and Helen E. Marmoll, Attys., Dept. of Justice, Washington, D. C., for defendant.


OPINION

TURK, Chief Judge.

These three actions, which by order of this court pursuant to Rule 42(a) of the Federal Rules of Civil Procedure have been consolidated, involve claims for refunds in federal income taxes together with interest allegedly illegally assessed by defendant and paid by plaintiffs. In each case, the plaintiffs are husband and wife as well as shareholders in Empire Manufacturing Corporation. The issue to be decided in this case is whether...

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