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BETZ v. UNITED STATES

No. 84-1816.

753 F.2d 834 (1985)

James H. BETZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 22, 1985.

Attorney(s) appearing for the Case

James H. Betz, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, and William P. Wang, Attys., Tax Div., Dept. of Justice, Washington, D.C. (Richard Allen Stacy, U.S. Atty., Cheyenne, Wyo., of counsel), for defendant-appellee.

Before BARRETT, SETH and McKAY, 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); 10th Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.

This is an appeal from a district court order granting summary judgment in favor of the defendant in plaintiff's tax refund suit.

Plaintiff taxpayer...

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