MARTINEZ v. UNITED STATES

No. 76-1746.

595 F.2d 1147 (1979)

Richard MARTINEZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

April 26, 1979.


Attorney(s) appearing for the Case

Paul L. Gabbert, Los Angeles, (argued), for plaintiff-appellant.

Leonard J. Henzke, Jr. (argued), Washington, D. C., for defendant-appellee.

Before CHAMBERS, ELY and WALLACE, Circuit Judges.


PER CURIAM:

In May, 1973, appellant submitted a claim for refund of taxes using the form supplied for the purpose (IRS Form 843). On it he described the tax as a "confiscation" of $17,500 during September, 1970. On the portion of the form allocated for a statement of his reasons for believing the claim to be meritorious, he stated:

"I was arrested, held 72 hr., and then released. When I was arrested, I possessed $12,000.00 dollars in cash and a 1970 Buick...

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