GLOWINSKI v. COMMISSIONER OF INTERNAL REVENUE

No. 13450.

243 F.2d 635 (1957)

Martin A. GLOWINSKI, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided March 7, 1957.


Attorney(s) appearing for the Case

Mr. Martin A. Glowinski, petitioner pro se.

Mr. Arthur I. Gould, Atty., Dept. of Justice, of the bar of the Supreme Court of Illinois, pro hac vice, by special leave of Court, with whom Asst. Atty. Gen. Charles K. Rice, and Messrs. Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, were on the brief, for respondent.

Messrs. Christopher A. Ray and Charles E. Lowery, Sp. Attys., Internal Revenue Service, and Mr. Marvin W. Weinstein, Atty., Dept. of Justice, also entered appearances for respondent.

Before PRETTYMAN, BASTIAN and BURGER, Circuit Judges.


PER CURIAM.

This is a petition for review of a decision of the Tax Court of the United States. The Commissioner of Internal Revenue sent Mr. Glowinski a notice of deficiency for the years 1951, 1952 and 1953. Penalties for failure to file returns were added to the proposed tax. Mr. Glowinski insisted that he had erroneously paid taxes for the years 1948, 1949 and 1950, and he urged that the Tax Court determine his correct taxes for those years and offset them against...

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