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OUTLAW v. UNITED STATES

No. 125-72.

494 F.2d 1376 (1974)

Algie L. OUTLAW and Meaka S. Outlaw v. The UNITED STATES.

United States Court of Claims.

April 17, 1974.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, St. Louis, Mo., atty. of record, for plaintiff. Owen T. Armstrong and Lowenhaupt, Chasnoff,

Freeman, Holland & Mellitz, St. Louis, Mo., of counsel.

Richard D. Silvester, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant. Gilbert E. Andrews, Jr., and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, and SKELTON, Judges.

OPINION

SKELTON, Judge.

This is a suit for the refund of income taxes and interest in the sum of $7,512.34, paid by the plaintiff under protest for the calendar years 1965, 1966, and 1967. The plaintiff, Algie L. Outlaw, joined by his wife, Meaka S. Outlaw, brings this suit.1

The facts giving rise to this suit, all of which are stipulated by the parties, are generally described as follows, although the details of such...

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