August Urbanek and Estate of Irene Urbanek, Deceased, August Urbanek, Personal Representative v. The United States

JACK R. MILLER, Circuit Judge.

This appeal is from the judgment of the United States Claims Court (2 Cl.Ct. 574 (1983)) that August Urbanek and the estate of his deceased wife, Irene Urbanek (with whom August Urbanek filed a joint income tax return) recover from the United States only the sum of $69,358.46 in tax, $693.59 in assessed penalties, $15,889.27 in interest paid, plus interest on the foregoing as provided by law together with costs to the defendant, for the calendar year 1972. The suit was based on a 1977 Notice of Disallowance of August and Irene Urbanek’s claim for refund of…