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APPLEMAN v. UNITED STATES

No. 14592.

338 F.2d 729 (1964)

John Alan APPLEMAN and Jean G. Appleman, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

November 19, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., J. Edward Shillingburg, U. S. Dept. of Justice, Washington, D. C., Carl W. Feickert, U. S. Atty., E. St. Louis, Ill., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for appellant.

John Alan Appleman, Urbana, Ill., Jean Appleman, Chicago, Ill., for appellees.

Before CASTLE, KILEY and SWYGERT, Circuit Judges.

CASTLE, Circuit Judge.

The government prosecutes this appeal from a judgment for $1,642.68, with interest, entered against it by the District Court in an action brought by John Alan Appleman and Jean G. Appleman1 to recover alleged overpayments of federal income taxes for the taxable years 1956, 1957, and 1958. The taxpayers had taken deductions on their income tax returns for those years for...

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