Court of Appeals for the Eighth Circuit February 9, 1978, 77-1434 (Adeline Wolfe v. United States)

HENLEY, Circuit Judge.

This federal internal revenue tax refund case, which involves income tax withhold-ings and payroll taxes,

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comes to us as an appeal by the plaintiff from an adverse

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judgment of the United States District Court for the District of North Dakota.

The tax years involved are 1969,1970 and 1971.