GATES v. UNITED STATES

No. 82-2201.

752 F.2d 516 (1985)

Jasper D. GATES and Mildred L. Gates, Plaintiffs-Appellants, v. UNITED STATES of America, Robert E. Evers, Roger E. Lankford, and Gerald L. Mihlbachler, individually and as agents of the United States of America, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied April 26, 1985.


Attorney(s) appearing for the Case

Thomas E. Cirkal of Cirkal & Sandman, Denver, Colo., for plaintiffs-appellants.

Thomas A. Gick, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., with Michael L. Paup, Richard W. Perkins and Philip I. Brennan, Attys., Tax Div., Dept. of Justice, Washington, D.C.; and Robert N. Miller, U.S. Atty., Denver, Colo., of counsel, on brief), for defendants-appellees.

Before McKAY, SETH and DOYLE, Circuit Judges.


McKAY, Circuit Judge.

Plaintiffs filed suit for a refund of federal income taxes for the years 1971, 1972 and 1974. Count I of the complaint sought a refund of individual income taxes in the amount of $11,254.90 for 1971; Count II sought recovery of individual income taxes for 1972 in the amount of $15,717.35; Count III sought recovery of individual income taxes in the amount of $1,475 for the year 1974; Count IV sought an order setting aside a tax sale of the taxpayer...

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