WOLFE v. UNITED STATES

No. 77-1434.

570 F.2d 278 (1978)

Adeline WOLFE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 9, 1978.


Attorney(s) appearing for the Case

C. J. Serkland, Fargo, N. D. (argued), and David R. Bailly of Tenneson, Serkland, Lundberg & Erickson, Fargo, N. D., on brief, for appellant.

Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D. C., argued, for appellee; James R. Britton, U. S. Atty., Fargo, N. D., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Carolyn R. Justice, Attys., Tax. Div., Dept. of Justice, Washington, D. C., on brief.

Before WEBSTER and HENLEY, Circuit Judges, and SMITH, Senior District Judge.


HENLEY, Circuit Judge.

This federal internal revenue tax refund case, which involves income tax withholdings and payroll taxes,1 comes to us as an appeal by the plaintiff from an adverse judgment of the United States District Court for the District of North Dakota.

The tax years involved are 1969, 1970 and 1971. During those years the plaintiff, Adeline Wolfe, was the operator of a combination...

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