SANDERS v. UNITED STATES

No. 74-1862.

509 F.2d 162 (1975)

Bettye A. SANDERS, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit

March 7, 1975.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Wayman G. Sherrer, U. S. Atty., Charles D. Stewart, Asst. U. S. Atty., Birmingham, Ala., Benton Burroughs, Jr., Meyer Rothwacks, Chief, Appellate Sec., Ernest J. Brown, Elmer J. Kelsey, Liberto Marinelli, Jr., Michael L. Paup, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Richard J. Cohn, Robert B. Eubank, Birmingham, Ala., for plaintiff-appellee.

Before THORNBERRY, COLEMAN and ROSENN, Circuit Judges.


THORNBERRY, Circuit Judge:

This is a refund suit for taxes paid by appellee, Mrs. Bettye Sanders, with respect to calendar years 1968 and 1969. Bettye and her husband Charles, who died of a heart attack on November 2, 1970, filed joint income tax returns for these two years. All gross income for the period in question, except $2,058.75, was earned by Charles. In midsummer 1971 the IRS assessed deficiencies amounting to just...

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