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ROSEN v. U.S.

No. 86-2657.

829 F.2d 506 (1987)

Kenneth S. ROSEN; Lou Hill Davidson, (Johnnye), Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided September 21, 1987.

Attorney(s) appearing for the Case

Martha B. Brissette, Tax Div., Dept. of Justice, Washington, D.C. (John Perry Alderman, U.S. Atty., Roanoke, Va., Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, Washington, D.C., on brief), for defendant-appellant.

D. French Slaughter, III (Robert E. Stroud, McGuire, Woods, Battle & Boothe, Charlottesville, Va., on brief), for plaintiffs-appellees.

Before WIDENER and WILKINS, Circuit Judges, and SMALKIN, United States District Judge for the District of Maryland, sitting by designation.

WILKINS, Circuit Judge:

Taxpayers Kenneth S. Rosen and his wife, Lou Hill Davidson,1 brought an action seeking a refund of income taxes paid for the years 1976, 1977 and 1978. The government appeals from entry of judgment for taxpayers on cross-motions for summary judgment, 646 F.Supp. 97. We reverse.

I.

Rosen was a member of the Office of...

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