No. 16095.

240 F.2d 944 (1957)

John Thomas FAIRCHILD, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 25, 1957.

Attorney(s) appearing for the Case

S. E. Morse, William E. Logan, Gulfport, Miss., Morse & Morse, Gulfport, Miss., for appellant.

Helen A. Buckley, Lee A. Jackson, Charles K. Rice, Washington, D. C., E. R. Holmes, Jr., Jackson, Miss., Robert E. Hauberg, U. S. Atty., Jackson, Miss., I. Henry Kutz, Dept. of Justice, Washington, D. C., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.

BORAH, Circuit Judge.

This is an appeal by the taxpayer from a judgment of the District Court for the Southern District of Mississippi rejecting his claim for refund of $35,694.71 which was paid on March 26, 1955, to the U. S. Director of Internal Revenue under a jeopardy assessment consisting of an income tax deficiency for the year 1945 in the amount of $17,086.36, plus fraud penalty and interest.

In his complaint, as in his claim for refund which had been...


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