UNITED STATES v. LINDNER

No. 6844.

307 F.2d 262 (1962)

UNITED STATES of America, Appellant, v. M. A. LINDNER and Erma Lindner, his wife, and W. A. Wood and Arrah Wood, his wife, Appellees.

United States Court of Appeals Tenth Circuit.

July 14, 1962.


Attorney(s) appearing for the Case

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Thomas H. McPeters, Attys., Dept. of Justice, Washington, D. C., and William T. Thurman, U. S. Atty., Salt Lake City, Utah, with him on the brief), for appellant.

Arthur H. Nielsen, of Nielson, Conder & Hansen, Salt Lake City, Utah, for appellees.

Before PHILLIPS, PICKETT and LEWIS, Circuit Judges.


PICKETT, Circuit Judge.

The District Director of Internal Revenue for Utah issued deficiency assessments against M. A. Lindner, W. A. Wood, and their wives, for the taxable year 1955. The taxpayers paid the assessments, and brought this action to recover the amounts paid when their claims for refund were disallowed. The United States appeals from a judgment in favor of the taxpayers.

Lindner and Wood were members of a partnership engaged in the sale of trucks...

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