KIRKPATRICK v. UNITED STATES

No. 78-1186.

605 F.2d 1160 (1979)

Joan E. KIRKPATRICK, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

Decided September 10, 1979.

Rehearing Denied October 4, 1979.


Attorney(s) appearing for the Case

William J. Robinson, Oklahoma City, Okl. (Shirk, Work, Robinson & Williams, Oklahoma City, Okl., with him on the briefs), for appellant.

Robert S. Pomerance, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard W. Perkins and Michael J. Roach, Attys., Tax Division, Dept. of Justice, Washington, D. C., Larry D. Patton, U. S. Atty., Oklahoma City, Okl., with him on the brief), for appellee.

Before SETH, Chief Judge, and BREITENSTEIN and McKAY, Circuit Judges.


BREITENSTEIN, Circuit Judge.

In this taxpayer's suit for refund of federal income taxes the issue is whether interest income from bonds issued by the Oklahoma Industries Authority is taxable income. The district court so held and granted summary judgment for the United States. Kirkpatrick v. United States, W.D. Okl., 449 F.Supp. 186. We affirm.

Oklahoma Industries Authority, an agency of the State of Oklahoma, issued...

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