Nos. 472-77 to 476-77.

683 F.2d 365 (1982)

Jolana S. BRADSHAW v. The UNITED STATES. CASTLEWOOD, INC. v. The UNITED STATES. Lori SWIFT, By her Mother and Next Friend, Frances H. Swift v. The UNITED STATES. Stephen T. and Brenda J. SWIFT v. The UNITED STATES. ESTATE OF Thomas E. SWIFT, deceased. Frances H. SWIFT and Stephen T. Swift, Co-Executors, and Frances H. Swift v. The UNITED STATES.

United States Court of Claims.

June 30, 1982.

Attorney(s) appearing for the Case

Jan Tore Hall, Chattanooga, Tenn., for plaintiffs. Hunter D. Heggie, Chattanooga, Tenn., attorney of record.

Donald P. Lan, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., Washington, D. C., for defendant. Theodore D. Peyser and Robert S. Watkins, Washington, D. C., of counsel.

Before COWEN, Senior Judge, and DAVIS and BENNETT, Judges.



These consolidated tax refund cases are before the court on a Memorandum Report Returning Case to Court on Stipulation of Facts, filed by the trial judge pursuant to Rule 134(b)(2) on February 20, 1981. The essential facts stipulated are set forth below. Castlewood, Inc. (Castlewood), plaintiff in No. 473-77, is a cash method taxpayer and seeks a refund of federal income taxes and interest...

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