BROWN v. U.S.

No. 87-6333.

868 F.2d 859 (1989)

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

United States Court of Appeals, Sixth Circuit.

Decided February 27, 1989.


Attorney(s) appearing for the Case

Jesse T. Mountjoy, Timothy O. Shelburne (argued), Holbrook, Wible, Sullivan & Helmers, P.S.C., Owensboro, Ky., for plaintiff-appellant.

Joseph Whittle, David Gray, U.S. Atty.'s Office, Suzanne M. Warner, Louisville, Ky., Gary R. Allen, Appellate Section, Tax Div., Dept. of Justice, William S. Rose, Jr., Gilbert S. Rothenberg, Francis M. Allegra (argued), Michael J. Salem, U.S. Dept. of Justice, Tax Div., Washington, D.C., for U.S.

Before: KEITH and KRUPANSKY, Circuit Judges, and CONTIE, Senior Circuit Judge.


CONTIE, Senior Circuit Judge.

Clyde Brown, Jr. appeals from the district court's judgment entered December 1, 1987, which denies in part his claim for a refund of taxes paid filed pursuant to 28 U.S.C. § 1346(a)(1). For the following reasons, we affirm the district court's judgment in part, vacate the district court's judgment in part, reverse the district court's judgment in part, and remand this case for further proceedings.

I.

Appellant Clyde...

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