David J. Greisen, by and Through His Father and Natural Guardian, Ronald E. Greisen v. United States of America, Mary Elizabeth Beattie and Catherine Anne Beattie, Minors, Through Their Next Friend, J. Patrick Beattie v. United States

831 F.2d 916 60 A.F.T.R.2d 87 -5956, 87-2 USTC P 9608 David J. GREISEN, By and Through his father and natural guardian, Ronald E. GREISEN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Mary Elizabeth BEATTIE and Catherine Anne Beattie, minors, Through their next friend, J. Patrick BEATTIE, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Nos. 86-3728, 86-3828. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 4, 1987. Decided Nov. 5, 1987. William M. Bankston and Steven T. O'Hara, Bankston, McCollum & Fossey, P.C., Anchorage, Alaska, for plaintiff-appellant in No. 86-3728. David G. Shaftel, Anchorage, Alaska, for plaintiffs-appellants in No. 86-3828. Ernest J. Brown, Washington, D.C., for defendant-appellant. Appeal from the United States District Court for the District of Alaska. Before GOODWIN, ANDERSON and BRUNETTI, Circuit Judges. GOODWIN, Circuit Judge: 1 These three separate claims, consolidated in the district court, challenge the assessment of federal income tax on payments from Alaska's Permanent Fund Dividend Program. Plaintiffs seek refund of taxes paid, claiming that Alaska's distribution of its…