John Geurkink and Catherine Geurkink v. United States

SCHNACKENBERG, Circuit Judge.

John Geurkink and Catherine Geurkink, his wife, plaintiffs, appeal from a judgment of the district court in favor of the United States of America, defendant, in an action brought by plaintiffs seeking a refund of federal income taxes paid for the taxable year 1959.

Plaintiffs in their complaint charged that they filed a tax return covering income received in said year and that the district director of internal revenue, as a result of a review and audit, determined that said return should be accepted as filed, but that thereafter an additional income tax for the…