GARDINER v. UNITED STATES

No. 75-1504.

536 F.2d 903 (1976)

M. Elizabeth GARDINER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided June 3, 1976.


Attorney(s) appearing for the Case

J. Jay Bullock, Salt Lake City, Utah, for plaintiff-appellant.

Dennis M. Donohue, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D.C., and Ramon M. Child, U.S. Atty., Salt Lake City, Utah, on the brief), for defendant-appellee.

Before HILL, SETH and DOYLE, Circuit Judges.


DOYLE, Circuit Judge.

This is a so-called income tax refund action in which the plaintiff-taxpayer sought recovery of allegedly erroneously or illegally paid taxes. The claim involves the tax years 1964, 1965 and 1966, and the amount in controversy is $7,846 together with interest. The claim was filed on September 6, 1973, and on April 15, 1974, the action in district court was filed. Thereafter, on March 7, 1975, the district court entered judgment in favor of the...

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