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REARDON v. UNITED STATES

No. 73-1642.

491 F.2d 822 (1974)

Gene W. and Jule C. REARDON, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 8, 1974.

Attorney(s) appearing for the Case

Gene W. Reardon, Denver, Colo. (Gene F. Reardon, Denver, Colo., on the brief), for appellees.

William M. Brown, Dept. of Justice, Washington, D. C. (Meyer Rothwacks, Richard W. Perkins, and Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., on the brief; James L. Treece, U. S. Atty., Denver, Colo. of counsel), for appellant.

Before HILL, HOLLOWAY and BARRETT, Circuit Judges.

BARRETT, Circuit Judge.

Gene W. and Jule C. Reardon1 brought this suit under 28 U.S.C.A. § 1346(a) (1) for a refund of federal income taxes for 1968 in the amount of $401.37. The District Court held that Reardon was entitled to the refund and that the two applicable treasury regulations were ineffective to deprive Reardon of the benefits conferred in Section 105(d). The Government appeals.

Reardon (taxpayer) was employed 28...

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