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NIGHTINGALE v. UNITED STATES

No. 81-4585.

684 F.2d 611 (1982)

Leon NIGHTINGALE, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 16, 1982.

Rehearing Denied October 13, 1982.

Attorney(s) appearing for the Case

Ernest J. Maupin, II, Walther, Key, Maupin, Oats, Cox, Lee & Klaich, Reno, Nev., for plaintiffs-appellants.

Daniel F. Ross, Washington, D. C. (argued), for defendant-appellee; Richard Farber, Washington, D. C., on brief.

Before BROWNING, DUNIWAY, and WRIGHT, Circuit Judges.

Rehearing In Banc Denied October 13, 1982.

DUNIWAY, Circuit Judge:

This is an appeal from a judgment for the United States in an income tax refund case. We affirm.

I. The Facts.

The parties stipulated to the facts and the district court embodied the stipulated facts in its findings of fact. The taxpayers are shareholders or representatives of shareholders in Sierra Development Company, a Nevada corporation, which operates a gambling...

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