Keneipp v. United States

PRETTYMAN, Circuit Judge.

This is a civil action to recover federal income taxes paid by individuals for the calendar year 1941.

Appellants owned three tracts of land, one containing 20.34 acres, the second containing 19.07 acres, and the third 8 acres. On the second tract were buildings which constituted the appellants’ dwelling. In 1941 the United States instituted condemnation proceedings against the property and' deposited in the registry of the court $11,-000 against the first tract, $21,000 against, the second tract and the buildings, and $3,-000 against the third tract, a total deposit…