BELTZER v. UNITED STATES

No. 73-1539.

495 F.2d 211 (1974)

William A. BELTZER and Sharon Beltzer, Plaintiffs and Appellants, v. UNITED STATES of America, Defendant and Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 19, 1974.


Attorney(s) appearing for the Case

Robert V. Dwyer, Jr., Omaha, Neb., for appellant.

Arthur L. Bailey, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before VAN OOSTERHOUT and MOORE, Senior Circuit Judges, and WEBSTER, Circuit Judge.


MOORE, Circuit Judge.

Plaintiffs-appellants, William A. Beltzer and Sharon Beltzer, husband and wife, brought suit against the United States of America (hereafter the "Government") to obtain a refund of income taxes allegedly improperly assessed against them for the calendar years 1966 and 1967.1 After pre-trial proceedings (interrogatories and admissions), the Government moved for summary judgment in its favor which was granted. From...

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