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BROWN v. UNITED STATES

No. 84-6008.

782 F.2d 559 (1986)

Clyde BROWN, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 23, 1986.

Attorney(s) appearing for the Case

Jesse T. Mountjoy (argued), Holbrook, Gary, Wible, Sullivan, T. Richard Riney, Owensboro, Ky., for plaintiff-appellant.

Ronald E. Meredith, U.S. Atty., David T. Gray, Louisville, Ky., Michael J. Salem, Trial Atty., Tax Div., U.S. Dept. of Justice, Glenn L. Archer, Jr., Michael L. Paup, Gilbert S. Rothenberg, Francis M. Allegran (argued), for defendant-appellee.

Before: JONES and CONTIE, Circuit Judges; and DEMASCIO, District Judge.

CONTIE, Circuit Judge.

Clyde Brown Jr. appeals from the district court order granting summary judgment in favor of the United States in this action pursuant to 28 U.S.C. § 1346(a)(1) to recover erroneously assessed income taxes, 600 F.Supp. 47. For the reasons below, we remand this case to the district court.

I.

This case involves a dispute concerning the tax treatment of coal royalties paid by Brown to...

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