WILSON v. UNITED STATES

Nos. 74-1937, 74-1938.

530 F.2d 772 (1976)

Garland WILSON, Jr. and Jane Wilson, Appellees, v. UNITED STATES of America, Appellant. AMERICAN NATIONAL BANK OF ST. JOSEPH, a National Banking Association, Executor of Estate of Elmore Y. Lingle, Deceased, and Florence A. Lingle, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided February 11, 1976.

Rehearing and Rehearing Denied March 4, 1976.


Attorney(s) appearing for the Case

Joseph M. McManus, Tax Div., Dept. of Justice, Washington, D. C., Bert C. Hurn, U.S. Atty., Kansas City, Mo., Scott P. Crampton and Gilbert E. Andrews, Appellate Sec., Tax Div., U.S. Dept. of Justice, and Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Joseph A. Hoskins, Walter J. Kennedy, Kansas City, Mo., for appellees.

Before LAY, ROSS and WEBSTER, Circuit Judges.


Rehearing and Rehearing En Banc Denied March 4, 1976.

WEBSTER, Circuit Judge.

Following a deficiency determination by the Commissioner of Internal Revenue resulting from the exercise of his reallocation of income powers, taxpayers brought a tax refund suit in the District Court. The government appeals from an adverse judgment.

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