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BUSBY v. UNITED STATES

Nos. 81-1226, 81-1227.

679 F.2d 48 (1982)

James H. and Mary BUSBY, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. V. O. and Neva D. BUSBY, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 24, 1982.

Attorney(s) appearing for the Case

Durant, Mankoff, Davis & Wolens, Ronald M. Mankoff, C. M. Meadows, Jr., Dallas, Tex., for plaintiffs-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard W. Perkins, R. Russell Mather, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before CLARK, Chief Judge, THORNBERRY and GARZA, Circuit Judges.

GARZA, Circuit Judge:

This is a refund action brought by the Busbys for the recovery of federal income taxes paid for the year 1973. The sole issue on this appeal is whether the trial court properly granted judgment n. o. v. in favor of the United States. We find that it did not.

Appellants, the Busbys, are Texas cotton growers using the cash receipts and disbursements method of accounting for tax purposes. In 1972...

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