William A. Beltzer and Sharon Beltzer, and v. United States of America, And

MOORE, Circuit Judge.

Plaintiffs-appellants, William A. Beltzer and Sharon Beltzer, husband and wife, brought suit against the United States of America (hereafter the “Government”) to obtain a refund of income taxes allegedly improperly assessed against them for the calendar years 1966 and 1967. 1 After pre-trial proceedings (interrogatories and admissions), the Government moved for summary judgment in its favor which was granted. From the judgment that “Plaintiffs take nothing” they appeal.

The facts material to the decision are as follows:

Taxpayer, together with his brother and sister, were…