UNITED STATES v. ROSENBERGER

No. 15522.

235 F.2d 69 (1956)

UNITED STATES of America, Appellant, v. Erma ROSENBERGER, Appellee.

United States Court of Appeals Eighth Circuit.

August 15, 1956.


Attorney(s) appearing for the Case

Marvin W. Weinstein, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D. C., Harry Richards, U. S. Atty., and W. Francis Murrell, Asst. U. S. Atty., St. Louis, Mo., were with him on the brief), for appellant.

Edwin Grossman, St. Louis, Mo. (Norman Begeman, St. Louis, Mo., was with him on the brief), for appellee.

Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.


SANBORN, Circuit Judge.

The question for review in this action is whether the taxpayer (appellee) was entitled, by reason of Section 3801 of the Internal Revenue Code of 1939,1 to a refund of an overpayment of income tax for the year 1946, otherwise barred by the applicable statutes of limitations, Section 3772(a) (1) and Section 322(b) (1) of the Internal Revenue Code of 1939, 26 U.S.C. §...

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