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JONES v. UNITED STATES

No. 80-7853, 80-7854.

659 F.2d 618 (1981)

Alexander W. JONES and Margaret M. Jones, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Howard E. CAMPBELL and Betty Campbell, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit. Unit B

October 19, 1981.

Attorney(s) appearing for the Case

Pritchard, McCall & Jones, W. S. Pritchard, Jr., Birmingham, Ala., for plaintiffs-appellants.

J. R. Brooks, U. S. Atty., Birmingham, Ala., Karl L. Kellar, Atty., David Pincus, M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before HILL, FAY and HENDERSON, Circuit Judges.

JAMES C. HILL, Circuit Judge:

Taxpayers1 instituted these actions2 in 1979 in the United States District Court, Northern District of Alabama, seeking refunds of federal taxes paid for years 1972-1974.3 The district court, sitting without a jury, ruled in favor of the United States thereby denying taxpayers the refund they sought. We reverse.

I.

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