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CRIMMINS v. UNITED STATES

No. 80-1770.

655 F.2d 135 (1981)

Harris C. CRIMMINS, Ruth Crimmins, Ruben Oster, Donna Oster, Elmer Gullickson, Lucille Gullickson, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 24, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, William A. Friedlander, James A. Riedy (argued), Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant; James R. Britton, U. S. Atty., Fargo, N. D., of counsel.

Eugene A. Lalonde, Billings, Mont., for appellee.

Before HEANEY and BRIGHT, Circuit Judges, and HARRIS, Senior District Judge.

BRIGHT, Circuit Judge.

Harris and Ruth Crimmins, Ruben and Donna Oster, and Elmer and Lucille Gullickson (taxpayers) brought this action in federal district court to secure refunds of federal income taxes for the 1973 tax year. The Government now appeals from the district court1 judgment entered in favor of taxpayers. We affirm.

I. Background.

Taxpayers, who report their income taxes on a calendar year, cash basis...

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