1. Home
  2. Browse Decisions
  3. F.2d
  4. 695 F.2d
  5. 695 F.2d 1351 (1982)
 

WARD v. UNITED STATES

No. 81-1849.

695 F.2d 1351 (1982)

L.O. WARD and Myra Ward, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

December 20, 1982.

Attorney(s) appearing for the Case

David Luther Woodward (Stephen Jones, Enid, Okl., on the briefs) of Jones, Gungoll, Jackson, Collins & Dodd, Enid, Okl., for plaintiffs-appellants.

George Hastings, Atty., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber and Jay W. Miller, Attys., Tax Div., Dept. of Justice, Washington, D.C., and David L. Russell, U.S. Atty., Oklahoma City, Okl., on the brief), for defendant-appellee.

Before BARRETT, McKAY and LOGAN, Circuit Judges.

BARRETT, Circuit Judge.

L.O. and Myra Ward (Wards) appeal from a judgment entered in favor of the United States. Wards initiated this action seeking a tax refund. The dispositive facts are not in dispute.

Wards are independent oil and gas producers who have operated as a sole proprietorship since 1964, when L.O. Ward first began oil and gas operations on his own account. At that time, the Wards exercised their one...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases