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McKEE v. UNITED STATES

Nos. 85-1015(L), 85-1214.

781 F.2d 1043 (1986)

Elizabeth S. McKEE, Appellant, v. UNITED STATES of America, Appellee. Deborah GIBBS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 21, 1986.

Attorney(s) appearing for the Case

Norman B. Smith, Greensboro, N.C., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, and Lisa A. Prager, Attys., Tax Div., Dept. of Justice, Washington, D.C., Kenneth W. McAllister, U.S. Atty., Greensboro, N.C., for appellee.

Before PHILLIPS and MURNAGHAN, Circuit Judges, and HOFFMAN, Senior United States District Judge for the Eastern District of Virginia, sitting by designation.

WALTER E. HOFFMAN, Senior District Judge:

These cases are consolidated on appeal from orders of the United States District Court for the Middle District of North Carolina, granting summary judgment to the government on plaintiffs' tax refund suits. The appeal questions the applicability of 26 U.S.C. § 6702 to the factual situations presented and further questions the constitutionality of the statute itself. We affirm the judgments of the district court, holding...

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