ANGLE v. U.S.

No. 92-3157.

996 F.2d 252 (1993)

George A. ANGLE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

June 21, 1993.


Attorney(s) appearing for the Case

Juandell D. Glass, Norman, OK (Patrick J. Regan and John L. Brennan of Regan & McGannon, Wichita, KS, with him on the brief), for plaintiff-appellant.

Janice B. Geier, Attorney, Tax Div., Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., David I. Pincus, Attorney, Tax Div., Dept. of Justice, Washington, DC, of counsel, Lee Thompson, U.S. Atty., with her on the brief), for defendant-appellee.

Before LOGAN and KELLY, Circuit Judges, and ALLEY, District Judge.


LOGAN, Circuit Judge.

George A. Angle (taxpayer) appeals from the decision of the district court dismissing his federal income tax refund suit for lack of subject matter jurisdiction.

Taxpayer filed a timely income tax return for 1982. That year plaintiff was subject to the "add-on" minimum tax under then I.R.C. § 56(a)1 and filed with his return a Form 4625 for the purpose of computing his minimum tax liability. On this form...

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