HAMILTON v. UNITED STATES

No. 210-61.

324 F.2d 960 (1963)

Merlin C. HAMILTON and Lydia H. Hamilton v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied February 14, 1964.


Attorney(s) appearing for the Case

George R. Sherriff, New York City, for plaintiffs.

Joseph P. Spellman, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the briefs.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.


WHITAKER, Judge.

The plaintiffs sue for a refund in taxes in the sum of $48,606.21 and interest. Defendant has filed a motion for summary judgment based upon the contention that the parties had entered into a binding agreement or compromise of the taxes due, and that the agreement had been fully executed, followed by a closing of the case in the office of the Commissioner of Internal Revenue. The question presented is whether or not there was effected a binding agreement...

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