GARVEY, INC. v. UNITED STATES

Appeal No. 83-780.

726 F.2d 1569 (1984)

GARVEY, INC., et al., Appellants, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

February 7, 1984.


Attorney(s) appearing for the Case

Robert L. Howard, Wichita, Kan., for appellants. With him on the brief was Mark G. Ayesk, Wichita, Kan.

Donald H. Olson, Washington, D.C., for appellee. With him on the brief were Glenn L. Archer, Jr., Theodore D. Peyser and Bruce W. Reynolds, Washington, D.C.

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


EDWARD S. SMITH, Circuit Judge.

In this corporate/individual tax case appellants (Garvey, et al.) appeal from a judgment of the United States Claims Court dismissing their petitions for recovery of certain corporate taxes paid as a result of filing consolidated returns; certain individual taxes paid on income received under an unsecured private annuity contract; and corporate taxes paid on the computed interest portion of the annuity payments. We affirm on...

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