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MARTINEZ v. I.R.S.

No. 84-1384.

744 F.2d 71 (1984)

Margarito MARTINEZ, Plaintiff-Appellant, Patricia Martinez, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

August 17, 1984.

Attorney(s) appearing for the Case

Margarito Martinez, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook and David I. Pincus, Attys., Tax Div., Dept. of Justice, Washington, D.C. (William L. Lutz, U.S. Atty., Albuquerque, N.M., of counsel), for defendant-appellee.

Before BARRETT, McKAY and LOGAN, Circuit Judges.

PER CURIAM.

This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.

This is an appeal from a district court order dismissing with prejudice plaintiffs' tax refund suit.

Plaintiff taxpayers petitioned the district court for a refund of an income tax...

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