Clyde Brown, Jr. v. United States

CONTIE, Senior Circuit Judge.

Clyde Brown, Jr. appeals from the district court’s judgment entered December 1, 1987, which denies in part his claim for a refund of taxes paid filed pursuant to 28 U.S.C. § 1346(a)(1). For the following reasons, we affirm the district court’s judgment in part, vacate the district court’s judgment in part, reverse the district court’s judgment in part, and remand this case for further proceedings.

I

Appellant Clyde Brown, Jr. began mining and investing in coal in the early 1950’s. He had conducted coal extraction activities in his own name as a proprietor in the…