Charles K. Chapman and Margaret O. Chapman v. United States

MERRILL, Circuit Judge:

In the course of litigation having to do with appellees’ income tax liability *1195for the years 1962 — 1964, the District Gourt, 347 F.Supp. 89, entered an order that had the effect of adjudicating in taxpayers’ favor questions of tax liability for the years 1969 and 1971. The issue presented here is whether the court erred in so doing or acted without jurisdiction.

This is the third appeal connected with taxpayers’ tax liability for the years in question. In 1970, upon the disputed issue whether certain sums paid to taxpayers by a savings and loan association were…