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JOHNSON v. UNITED STATES

Civ. No. 2448.

386 F.Supp. 374 (1974)

Joseph E. JOHNSON, III, and Priscilla Johnson, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, E. D. Kentucky, Lexington Division.

December 27, 1974.

Attorney(s) appearing for the Case

Thomas H. Burnett, Lexington, Ky., for plaintiffs.

Eugene E. Siler, Jr., U. S. Atty., Lexington, Ky., for defendant.

MEMORANDUM

SWINFORD, District Judge.

Joseph E. Johnson, III is a shareholder in the Pine Branch Coal Company, a "small business corporation" validly constituted under Subchapter S of the Internal Revenue Code, 26 U.S.C. (hereinafter: IRC). This action commenced pursuant to 28 U.S.C. 1346(a) (1) seeks a refund of the plaintiffs' alleged 1963 income tax overpayment1 attributable to the defendant's erroneous classification of certain...

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