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DOWELL v. UNITED STATES

No. 75-1912.

553 F.2d 1233 (1977)

Ruth K. DOWELL, Individually and as Executrix of the Estate of H. B. Dowell, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

Decided April 28, 1977.

Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., Tax Div., Dept. of Justice, Washington, D. C. (Gilbert E. Andrews, Tax Div., Dept. of Justice, and Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., on the brief; Nathan G. Graham, U. S. Atty., Tulsa, Okl., of counsel), for appellant.

James L. Kincaid, Tulsa, Okl. (J. Denny Moffett, Tulsa, Okl., on the brief), for appellee.

Before SETH and BARRETT, Circuit Judges, and KERR, District Judge.

BARRETT, Circuit Judge.

The United States, through the Commissioner of Internal Revenue Service (IRS), appeals the findings, conclusions and judgment of the district court, following trial without jury, awarding plaintiff-appellee Ruth K. Dowell (Dowell), individually and as Executrix of the Estate of H. B. Dowell, Deceased, $3,648.03, representing refund of additional tax and interest paid. The award equals a deficiency assessment imposed by IRS against Dowell and...

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