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STEWART v. UNITED STATES

No. 83-1731.

739 F.2d 411 (1984)

Spencer D. and Mary Jane STEWART, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 31, 1984.

As Amended November 13, 1984.

Attorney(s) appearing for the Case

James Powers, Fennemore, Craig, Von Ammon, Udall & Powers, Phoenix, Ariz., for plaintiffs-appellees.

Glenn L. Archer, Jr., Elaine Ferris, Dept. of Justice, Washington, D.C., for defendant-appellant.

Before WALLACE, FLETCHER and FERGUSON, Circuit Judges.

PER CURIAM:

The Commissioner of the Internal Revenue Service determined a deficiency in Spencer and Mary Stewart's 1969 and 1970 tax returns based on the reporting of two transactions: the sale of a water utility system and a sale of securities. The Stewarts paid the deficiencies and sued for a refund. The district court found three errors in the Commissioner's determination, and entered judgment for $50,168.81. The government challenges the following three determinations...

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