FUNKHOUSER v. COMMISSIONER OF INTERNAL REVENUE

No. 7057.

231 F.2d 657 (1956)

Robert E. FUNKHOUSER and Eleanor E. Funkhouser, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided April 9, 1956.


Attorney(s) appearing for the Case

Robert E. Funkhouser, pro se.

Walter Akerman, Jr., Atty., Dept. of Justice (Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, on brief), for respondent.

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


PER CURIAM.

A petition for rehearing filed in this case alleges that taxpayer had just discovered evidence to the effect that approximately $32,000 collected under a jeopardy assessment had not been properly credited on the judgment of the Tax Court. We ordered argument on the petition for the purpose of determining whether there was newly discovered evidence showing error or mistake entitling taxpayer to relief from the judgment appealed from, and whether the case...

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