SPRAGUE v. UNITED STATES

No. 78-1777.

627 F.2d 1044 (1980)

R. Paul SPRAGUE and Mary G. Sprague, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided August 14, 1980.


Attorney(s) appearing for the Case

Gene A. Castleberry, Oklahoma City, Okl., for plaintiffs-appellants.

Robert T. Duffy, Atty., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before McKAY, BREITENSTEIN and MARKEY.


MARKEY, Chief Judge.

Action by R. Paul Sprague (Sprague)1 for refund of federal income taxes. The district court held that the taxpayers' stock transaction did not qualify for installment sale reporting and that they were therefore not entitled to a refund. Sprague v. United States, 42 A.F.T.R.2d 78-5877, 78-2 U.S. T.C. ¶ 9650 (W.D.Okla. Aug. 2, 1978). We reverse.

Background...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases