Court of Appeals for the Fifth Circuit May 5, 1971, 30974 (George A. And Bobbie Gant v. United States)

PER CURIAM:

In July 1968 the taxpayers filed this suit for a refund of taxes in the amount of $4,933.19 plus interest as overpayments of income taxes paid by them for the year 1961.

On their returns for the calendar years 1961 through 1964 the taxpayers erroneously reported as income the husband’s drawings from his medical partnership during the calendar year in which he received them.