JENKINS v. UNITED STATES

No. 19205.

313 F.2d 624 (1963)

Wilson H. JENKINS, Executor of the Estate of Mary M. Jenkins, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

February 13, 1963.


Attorney(s) appearing for the Case

John J. Bouhan, Gordon C. Carson, Savannah, Ga., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Donald H. Fraser, U. S. Atty., Savannah, Ga., John B. Jones, Jr., Acting Asst. Atty. Gen., Robert N. Anderson, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before CAMERON, WISDOM and GEWIN, Circuit Judges.


GEWIN, Circuit Judge.

This appeal involves income taxes, penalties and interest for the year 1949 in the total amount of $38,622.17. The tax and additions were paid on January 2, 1959, and the taxpayer's claim for refund was filed on February 19, 1959. More than six months elapsed without action by the Commissioner of Internal Revenue, and on October 29, 1959, the executor of the will of Mrs. Mary Jenkins, the taxpayer, instituted this suit to recover. There was a...

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