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COLEMAN v. UNITED STATES

No. 82-5036.

704 F.2d 326 (1983)

C.M. and Lola COLEMAN, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 11, 1983.

Rehearing Denied July 25, 1983.

Attorney(s) appearing for the Case

R. Thomas Blackburn, Jr. (argued), Ewen, Mackenzie & Peden, Louisville, Ky., for plaintiffs-appellants.

Joseph L. Famularo, U.S. Atty., Lexington, Ky., Robert L. Gordon, Atty., Tax Div., U.S. Dept. of Justice, Michael Paup, Glenn L. Archer, Jr. [lead counsel], Phillip I. Brennan (argued), Washington, D.C., for defendant-appellee.

Before ENGEL and KRUPANSKY, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.

KRUPANSKY, Circuit Judge.

This is an appeal by C.M. and Lola Coleman (Colemans) as taxpayers from a decision entered in the Eastern District of Kentucky which held that the Colemans had failed to meet their burden of proving that they were entitled to a refund of approximately $20,000 in additional assessments made against their 1963 and 1964 income taxes. This appeal joins the issue of assigning the burden for establishing the amount of tax due when, for the most...

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