CRENSHAW v. HRCKA

No. 7269.

237 F.2d 372 (1956)

Stuart L. CRENSHAW, formerly Collector of Internal Revenue of the United States of America, for the Eastern District of Virginia, at Richmond, Appellant, v. Michael HRCKA and John Hrcka, Appellees.

United States Court of Appeals Fourth Circuit.

Decided October 16, 1956.


Attorney(s) appearing for the Case

Walter Akerman, Jr., Atty., Dept. of Justice (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., and Lester S. Parsons, Jr., U. S. Atty., Norfolk, Va., on the brief), for appellant.

Lewis B. Greenbaum, Richmond, Va. (Leith S. Bremner and W. Gibson Harris, Richmond, Va., on the brief), for the appellees.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and BRYAN, District Judge.


PER CURIAM.

This is an appeal from judgments for plaintiffs in actions brought by taxpayers for the recovery of federal income taxes paid by them. The actions as to the recoveries affected by this appeal are barred by limitations unless a letter written by the attorney for taxpayers to the internal revenue agent in charge on August 26, 1947 be held an informal claim for refund, which was subject to amendment and which was amended by claims subsequently filed. The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases