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KOCUREK v. UNITED STATES

No. 78-2761.

628 F.2d 906 (1980)

Louis J. KOCUREK and Millie M. Kocurek, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied November 24, 1980.

Attorney(s) appearing for the Case

Reese L. Harrison, Jr., Stanley L. Blend, San Antonio, Tex., for plaintiffs-appellants.

M. Carr Ferguson, Gilbert E. Andrews, Johnathan S. Cohen, Atty., Karl P. Fryzel, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WISDOM, FAY and TATE, Circuit Judges.

Rehearing and Rehearing En Banc Denied November 24, 1980.

TATE, Circuit Judge.

This is a taxpayer's suit for a refund of income taxes paid. 28 U.S.C. § 1346(a)(1). The taxpayers appeal from denial of their refund. See Kocurek v. United States, 456 F.Supp. 740 (W.D.Texas, 1978).

Before us is an issue of first impression. It concerns the application and construction of several sections of the Internal...

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