Keeler v. United States

HOOPER, Chief Judge.

In this ease plaintiffs seek to recover from the United States certain payments made for income taxes for the fiscal years 1954 and 1955. Basis of plaintiffs’ claims is that plaintiffs expended upon certain property belonging to them the sum of $2,868.27 representing cost of erection of a fence upon their property.

As plaintiffs were the owners of the tract of land including not only the home place at which they live, but also considerable acreage to the rear of the same from the highway, the real question at issue in the case is whether or not the expenditures for erection…