United States v. W. Keith Woodmansee and Teresa Woodmansee

J. BLAINE ANDERSON, Circuit Judge:

In 1971 and 1972, appellant-taxpayer amended his tax returns for 1964-1967, 1 claiming for the first time credit for foreign income taxes paid in 1961-1963. The Internal Revenue Service allowed the credits and granted refunds. Subsequently, it decided this determination was incorrect and sued to recover the sums refunded. The district court granted summary judgment for ap-pellee (388 F.Supp. 36), 2 and taxpayer appealed. We reverse.

During the years 1961-1963, taxpayer lived in Germany; his entire income for these years was exempt from U.S. income tax. He did,…