United States America v. Occidental Life

ELY, Circuit Judge: The Government appeals from a District Court judgment which awarded taxpayer a refund of federal income taxes for the taxable years 1954 and 1955. 1 Suit was instituted by the taxpayer pursuant to 28 U.S.C. § 1346(a)(1) after its claims for refund had been rejected. Our jurisdiction rests upon 28 U.S.C. § 1291.