Archie P. Sherar and Terry A. Sherar v. United States

HAMLIN, Circuit Judge:

Archie P. Sherar and Terry A. Sherar, appellants herein, after the denial of their claim for a tax refund timely filed this action therefor in the United States District Court for the Northern District of California. That court on January 23, 1968, granted the government’s motion for summary judgment. A timely appeal was taken to this court. We affirm.

The facts show that the parents of appellant Archie P. Sherar owned and oper ated a gift shop in Spokane, Washington, from 1953 to January 17, 1967. During that period the senior Sherars purchased certain store fixtures and…