United States of America and Ronald H. Eggleston, Revenue Agent v. Raymond J. Theep, United States of America and Ronald H. Eggleston, Revenue Agent v. Stanley Steinert

502 F.2d 797 74-2 USTC P 9702 UNITED STATES of America and Ronald H. Eggleston, Revenue Agent, Petitioners-Appellees, v. Raymond J. THEEP, Respondent-Appellant. UNITED STATES of America and Ronald H. Eggleston, Revenue Agent, Petitioners-Appellees, v. Stanley STEINERT, Respondent-Appellant. Nos. 73-1163, 73-1195. United States Court of Appeals, Ninth Circuit. Sept. 3, 1974. Raymond J. Theep, in pro per. Stanley Steinert, in pro per. Grant W. Wiprud, Atty., Tax Div., U.S. Dept. of Justice (argued), Washington, D.C., for petitioners-appellees. Before MERRILL and KILKENNY, Circuit Judges, and CRARY, District judge. 1 OPINION PER CURIAM: 1 The above entitled actions were consolidated for trial in the District Court. The appeal in each case involved the same issues of fact and law. The appellants appeared in propria persona in the District Court and in these appeals and have filed consolidated briefs on appeal. 2 Demand for refunds of income taxes allegedly overpaid for the year 1971 were made by the appellants, Theep for $124.57 and Steinert for $932.48. The refunds were denied and the Internal Revenue Service (IRS) issued and served on each appellant a summons to produce all bank…