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FIELD v. U.S.

Docket No. 03-6246-CV.

381 F.3d 109 (2004)

David A. FIELD and Ellen J. Field, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: August 24, 2004.

Attorney(s) appearing for the Case

Elliot I. Miller, Kleban & Samor, P.C., Southport, Connecticut, for Plaintiffs-Appellants.

Jeannette A. Vargas, Assistant U.S. Attorney (David N. Kelly, U.S. Attorney, on the brief), U.S. Attorney's Office for the Southern District of New York, New York, New York, for Defendant-Appellee.

Before: LEVAL, CABRANES, and WALLACE, Circuit Judges.

WALLACE, Senior Circuit Judge.

David A. and Ellen J. Field (Field) appeal from a summary judgment in the United States District Court for the Southern District of New York (Shira A. Scheindlin, Judge) in favor of the United States in their tax refund action under 28 U.S.C. § 1346(a)(1). We have jurisdiction pursuant to 28 U.S.C. § 1291, and we affirm.

I.

In 1980, Field purchased less than a one-percent interest in White Rim Oil and...

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