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BAUER v. UNITED STATES

No. 78-1699.

594 F.2d 44 (1979)

Carl W. BAUER and Jane C. Bauer, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 25, 1979.

Attorney(s) appearing for the Case

John A. Stassi, II, New Orleans, La., for plaintiffs-appellants.

Edward L. Shaheen, U.S. Atty., Shreveport, La., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Jonathan S. Cohen, William S. Estabrook, III, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before THORNBERRY, CLARK and RONEY, Circuit Judges.

THORNBERRY, Circuit Judge:

This is a tax refund case. The sole issue on appeal is whether taxpayers timely filed the action. Taxpayers, Carl W. Bauer and Jane C. Bauer, filed separate returns for 1969 and 1970 and a joint return for 1971 in which they claimed both a depletion deduction and a charitable contribution deduction. In March of 1972, taxpayers filed a claim for refund for taxable years 1969 and 1970 asserting they were entitled to an increased depletion...

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