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DIETZSCH v. UNITED STATES

No. 745-71.

498 F.2d 1344 (1974)

William J. DIETZSCH and Anita Dietzsch v. The UNITED STATES.

United States Court of Claims.

As Amended on Denial of Rehearing October 4, 1974.

Attorney(s) appearing for the Case

Martin D. Cohen, attorney of record for plaintiff. Samuel B. Nimberger, New York City, N. Y., of counsel.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen., Scott P. Crampton, for defendant. Gilbert E. Andrews, and Samuel H. Bayless, Washington, D. C., of counsel.

Before SKELTON, NICHOLS, and BENNETT, Judges.

OPINION

NICHOLS, Judge:

This case involves a claim for refund of Federal income taxes for the plaintiffs' taxable years 1965 and 1966 in the respective amounts of $3,540.57 and $4,804.45. The parties have stipulated the material facts. This court has jurisdiction pursuant to 28 U.S.C. §§ 1346(a) and 1491. The facts found pursuant to the stipulation are stated in the opinion to the extent they are relevant. We hold that the plaintiffs cannot prevail...

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