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HODGES v. UNITED STATES

No. 77-1293.

597 F.2d 1014 (1979)

Margaret HODGES, wife of/and Wilson P. Abraham, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 2, 1979.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Leonard J. Henzke, Jr., Murray S. Horwitz, Attys., U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Peter J. Butler, Gayle A. Reynolds, New Orleans, La., for plaintiffs-appellees.

Before MORGAN, RONEY and FAY, Circuit Judges.

MORGAN, Circuit Judge:

This is an appeal by the Internal Revenue Service (IRS) from a judgment of the District Court for the Eastern District of Louisiana allowing Wilson P. Abraham and his wife Margaret Hodges (taxpayers) to recover, along with any applicable interest, the $22,331.71 paid by them as partial payment of the income tax liability of a now liquidated corporation, Paula Construction Co. (Paula Const.).

Paula Const.'s stock was owned 50% by taxpayers...

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