Court of Appeals for the Fifth Circuit September 15, 1970, 27994 (Ina Belle Thompson and B. D. White, Administrators of the Estate of I. W. Thompson v. United States)

INGRAHAM, Circuit Judge.

In this income tax refund suit, the estates of I. W. Thompson and Charlie Thompson, his wife, sought refund of federal income taxes for the years 1957 and 1958 in the amount of $47,967. In defending, the United States asserted a counterclaim for federal income taxes for the same years in the amount of $43,544.