DAVIS v. HIGHTOWER

No. 15762.

230 F.2d 549 (1956)

William E. DAVIS, former Collector of Internal Revenue for the District of Alabama, Appellant, v. C. B. HIGHTOWER, Jr., Appellee.

United States Court of Appeals Fifth Circuit.

February 29, 1956.


Attorney(s) appearing for the Case

Davis W. Morton, Jr., Atty., H. Brian Holland, Asst. Atty., Ellis N. Slack, Atty., A. F. Prescott, Atty., Kenneth E. Levin, Dept. of Justice, Washington, D. C., Frank M. Johnson, Jr., U. S. Atty., Atley A. Kitchings, Asst. U. S. Atty., Birmingham, Ala., Lee A. Jackson, Atty., Department of Justice, Washington, D. C., for appellant.

Winston B. McCall, William S. Pritchard, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellee.

Before BORAH, TUTTLE and JONES, Circuit Judges.


TUTTLE, Circuit Judge.

This is an appeal from a judgment by the district court entered on a jury verdict in favor of appellee who sued the Director of Internal Revenue for refund of income taxes paid for the years 1946 and 1947.

The tax returns were filed on March 15, 1947 and March 15, 1948, respectively, for the years in question. Assessment of the additional taxes claimed for both years was made on March 6, 1952, more than three years after the returns...

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