GENERAL HOUSEWARES CORP. v. U.S.

No. 78-1241.

615 F.2d 1056 (1980)

GENERAL HOUSEWARES CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 23, 1980.


Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Jonathan S. Cohen, Richard Farber, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Sirote, Permutt, Friend & Friedman, Allan J. Chappelle, Robert B. Eubank, Birmingham, Ala., for plaintiff-appellee.

Before THORNBERRY, GODBOLD, and TATE, Circuit Judges.


TATE, Circuit Judge:

This is a taxpayer's suit to recover a refund of an internal revenue tax erroneously assessed and collected. 28 U.S.C. § 1346(a)(1). The issues in this case and the facts relating thereto are identical to those in another appeal arising out of a suit by other taxpayers involving the same transactions. Sellers v. United States, 615 F.2d 1066. These cases were decided simultaneously below, and this opinion...

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