CARMACK v. SCOFIELD

No. 14068.

201 F.2d 360 (1953)

CARMACK et al. v. SCOFIELD.

United States Court of Appeals Fifth Circuit.

January 29, 1953.


Attorney(s) appearing for the Case

Muckleroy McDonald, San Antonio, Tex., for appellants.

S. Dee Hanson, Ellis N. Slack, Sp. Assts. to Atty. Gen., Charles S. Lyon, Asst. Atty. Gen., C. F. Herring, U. S. Atty., San Antonio, Tex., Thomas James, Asst. U. S. Atty., San Antonio, Tex., for appellee.

Before HOLMES, RUSSELL, and STRUM, Circuit Judges.


RUSSELL, Circuit Judge.

The question presented by this appeal is whether an amended claim for refund filed with the Commissioner of Internal Revenue seeking a refund of income tax paid by appellants as additional income tax for the year 1944, contained the same grounds for recovery as appellants asserted upon trial of a suit for refund, filed pursuant to § 3772(a)(1) of the Internal Revenue Code, 26 U.S.C.A. § 3772(a)(1).

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