Anna M. Everett v. United States

McWILLIAMS, Circuit Judge.

This is a tax refund case. Specifically, plaintiffs, who - were transferee shareholders of Bonner Springs Building and Loan Association (Bonner), made claim in the United States District Court for the State of Kansas to recover $20,362.82, which sum, according to the complaint, was erroneously and illegally assessed against and collected from the plaintiffs as income tax owed by Bonner for the calendar year 1962. After the Government filed its answer, both parties filed motions for summary judgment, each alleging that under the pleadings and the elaborate pretrial…