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HALL v. U.S.

No. 91-4117.

975 F.2d 722 (1992)

Ora R. HALL and Edna Ione Hall, his wife; George E. Hall; and Mary Ann McFall, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

September 16, 1992.

Attorney(s) appearing for the Case

Fred W. Schwendimann of Hinkle, Cox, Eaton, Coffield & Hensley, Albuquerque, N.M., for plaintiffs-appellees.

Teresa E. McLaughlin (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and David English Carmack, Attys.; of counsel: Dee V. Benson, U.S. Atty., with her on the brief), Dept. of Justice, Washington, D.C., for defendant-appellant.

Before EBEL, Circuit Judge, and McWILLIAMS, Senior Circuit Judge, and EISELE, Senior District Judge.

McWILLIAMS, Senior Circuit Judge.

The question to be resolved is whether under Sections 1311 through 1314 of the Internal Revenue Code, 26 U.S.C. §§ 1311-1314,1 the taxpayers are entitled to refunds for overpaid windfall profit taxes for the tax years 1980, 1981 and 1982. The district court answered this question in the affirmative. We conclude that in so doing the district court erred.

The relevant facts are not in dispute...

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