Richard H. Dunning and Beulah Marie Dunning v. United States

VAN OOSTERHOUT, Circuit Judge.

This is a timely appeal by taxpayers, Richard H. Dunning and Beulah Marie Dunning, from final judgment of the District Court dismissing their suit to recover alleged overpayments of income tax for the years 1958, 1959 and 1960, in the respective amounts of $27.83, $26.-15 and $29.78. Taxpayers owned stock during each of such years in the Missouri Public Service Company and received cash distributions in the amount of $511.20, $548.46 and $827.28 respectively. Such stock distributions were reported in taxpayers’ federal income tax returns as dividend income and…