FREDERICK v. UNITED STATES

Nos. A2-76-51, A2-76-52.

457 F.Supp. 1274 (1978)

Louis R. and Yvonne M. FREDERICK, Plaintiffs, v. UNITED STATES of America, Defendant. Ingolf G. and Judith SIMLEY, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Northeastern Division.

September 29, 1978.


Attorney(s) appearing for the Case

Garry A. Pearson, Pearson & Christensen, Grand Forks, N. D., for plaintiffs.

Albert R. Hausauer, Sp. Asst. Atty. Gen., for State Tax Commissioner, Bismarck, N. D., for amicus curiae.

Gary Annear, Asst. U. S. Atty., Fargo, N. D., Jeffrey D. Snow, Tax Atty., Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM OF DECISION AND ORDER

PAUL BENSON, Chief Judge.

The above-entitled actions were consolidated for trial to the court. Both actions were brought under 28 U.S.C. § 1346(a) for refund of income taxes assessed against and paid by the respective taxpayers for the years 1971 and 1972. The issues presented are whether the travel expenses incurred by the husband taxpayers in each case while working on construction of the Safeguard Ballistic Missile...

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