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TOBIN v. UNITED STATES

No. 17474.

264 F.2d 845 (1959)

Kenneth J. TOBIN and Marguerite R. Tobin, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 25, 1959.

Attorney(s) appearing for the Case

Wm. R. Frazier, Jacksonville, Fla., Hill & Frazier, James P. Hill, Jacksonville, Fla., for petitioner.

Meyer Rothwacks, Lee A. Jackson, I. Henry Kutz, George F. Lynch, Attys. Dept. of Justice, Washington, D. C., for appellee. Edith House, Asst. U. S. Atty., Jacksonville, Fla., for respondent.

Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., James L. Guilmartin, U. S. Atty., Jacksonville, Fla., for appellee.

Before HUTCHESON, Chief Judge, and TUTTLE and JONES, Circuit Judges.

HUTCHESON, Chief Judge.

Coming here on a very small record, this appeal is from a judgment dismissing on the ground that the three year statute of limitations, Sec. 322(b) (1) I.R.C.1939, 26 U.S.C.A. § 322(b) (1), had barred it, taxpayer's suit for the comparatively small refund of $838.24, overpaid for the year 1951 in connection with receipts from a patent, though it is in quite small compass, it presents questions of more than ordinary interest which have...

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