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KAFFENBERGER v. U.S.

Nos. 01-2171, 01-2919.

314 F.3d 944 (2003)

Edward J. KAFFENBERGER; Cora S. Kaffenberger, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: January 3, 2003.

Attorney(s) appearing for the Case

Joel McElvain, argued, Washington, DC (Eileen J. O'Connor and Bruce R. Ellisen, on the brief), for appellant.

Eugene G. Sayre, argued, Little Rock, Arkansas, for appellee.

Before WOLLMAN, Chief Judge, HANSEN, Circuit Judge, and OBERDORFER, District Judge.

HANSEN, Circuit Judge.

The United States appeals from the district court's judgment awarding Edward and Cora Kaffenberger refunds of overpaid income taxes based on a jury verdict that found that Edward and Cora Kaffenberger made a timely informal claim for a refund. The United States also appeals the district court's order requiring the United States to pay the Kaffenbergers' costs and attorneys' fees. We affirm in part and reverse in part the district court's judgment...

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