Court of Appeals for the Sixth Circuit June 8, 1981, 78-3530 (Doris Simcoe Claiborne, Successor Administratrix W/w/a of the Estate of Maude v. Simcoe, Deceased v. United States)

EDWARDS, Chief Judge.

The United States (Internal Revenue Service) appeals from a judgment entered in favor of plaintiff taxpayer allowing recovery of a refund of federal taxes which plaintiff had paid under protest.