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HOWARD v. UNITED STATES

No. 73-1946.

497 F.2d 1270 (1974)

Frank C. HOWARD and Nancy Howard, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 20, 1974.

Attorney(s) appearing for the Case

Joseph W. Grady, Chicago, Ill., for plaintiffs-appellant.

Scott P. Crampton, Asst. Atty. Gen., David E. Carmack, Atty., Tax Div., Dept. of Justice, Washington, D. C., James R. Thompson, U. S. Atty., Chicago, Ill., for defendant-appellee.

Before FAIRCHILD, PELL and STEVENS, Circuit Judges.

PER CURIAM.

Plaintiffs, Frank C. Howard and Nancy Howard, filed a joint income tax return for the year 1965 in which they claimed a $99,900.00 theft loss.1 26 U.S.C. § 165. The Internal Revenue Service investigated this claim, but made no objection before the statute of limitations ran.2 Plaintiffs then sought a refund for the years 1962 and 1963 on the ground...

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