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GENS v. UNITED STATES

Nos. 77-74, 78-74.

615 F.2d 1335 (1980)

Richard H. GENS v. The UNITED STATES. Richard H. and Helen D. GENS v. The UNITED STATES.

United States Court of Claims.

February 20, 1980.

Attorney(s) appearing for the Case

David S. Fox, Boston, Mass., attorney of record, for plaintiffs.

Theodore D. Peyser, Washington, D. C., with whom was Asst. Atty. Gen., M. Carr Ferguson, Washington, D. C., for defendant. Israel D. Shetreat, Washington, D. C., of counsel.

Before DAVIS, NICHOLS and SMITH, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

SMITH, Judge:

In this consolidated action, plaintiffs sue for refund of income taxes overpaid for the years 1968, 1970, and 1971, which overpayments the Commissioner of Internal Revenue applied to satisfy certain 100-percent penalty assessments made against plaintiff Richard Gens pursuant to section 6672 of the Internal Revenue Code of 1954,1 and for refund of token payments made by...

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