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UNITED STATES v. VAN DYKE

Appeal No. 255-79T.

696 F.2d 957 (1982)

The UNITED STATES, Appellant, v. L.J. and Marjorie VAN DYKE, Appellees.

United States Court of Appeals, Federal Circuit.

December 23, 1982.

Attorney(s) appearing for the Case

David C. Hickman, Washington, D.C., argued for the United States. With him on the briefs were Asst. Atty. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, and Donald H. Olson, Washington, D.C.

Edward W. Rothe, Chicago, Ill., argued for appellees. With him on the briefs were Freeman, Rothe, Freeman & Salzman, P.C., Chicago, Ill.

Before MARKEY, Chief Judge, and DAVIS and NICHOLS, Circuit Judges.

NICHOLS, Circuit Judge.

This is a suit brought in the former United States Court of Claims seeking a refund of additional federal income taxes assessed and collected by the Internal Revenue Service (IRS) for 1972 and 1973 plus accrued interest and costs. The IRS refused to allow more than 30 percent of the net profits of appellees' business, Van Dyke Supply Company, to qualify for the 50 percent maximum tax rate on "earned income" established by section 1348 of the...

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