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KIRBY v. UNITED STATES

Civ. A. No. 12304.

191 F.Supp. 571 (1960)

John H. KIRBY II and Haysel Kirby, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Houston Division.

Motions to Set Aside Judgment, for New Trial and to Take Additional Testimony Denied March 23, 1961.

Attorney(s) appearing for the Case

Cooper K. Ragan and John L. Russell, Houston, Tex., for plaintiffs.

Abbott M. Sellers, Acting Asst. Atty. Gen., Lyle M. Turner, Myron C. Baum, and Robert L. Littenberg, Attys., Dept. of Justice, Washington, D. C., William B. Butler, U. S. Atty., and John Henry Baumgarten, Asst. U. S. Atty., Houston, Tex., for defendant.

INGRAHAM, District Judge.

This is an action for recovery of income taxes for the year 1953 amounting to $4,977.87, plus statutory interest, and for the year 1954 amounting to $8,502.87, plus statutory interest. Haysel Kirby is a party to this suit by virtue of the fact that she was the wife of plaintiff, John H. Kirby II, and filed a joint return with him in 1953 and 1954. The evidence was garnered and the case heard through stipulations, answers to interrogatories...

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