ERICKSON v. UNITED STATES

No. 318-59.

309 F.2d 760 (1962)

Frank ERICKSON and Amelia Erickson v. The UNITED STATES.

United States Court of Claims.

November 7, 1962.


Attorney(s) appearing for the Case

Harry L. Brown, Washington, D. C., for the plaintiff. Alvord & Alvord, Washington, D. C., were on the briefs

David D. Rosenstein, Chicago, Ill., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for the defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.


DAVIS, Judge.

This is primarily a suit for refund of interest, collected on delayed tax payments, which the plaintiffs would deny to the Government because of the special history of their prior tax litigation. The case has its origin in the income tax returns filed by Frank Erickson, the taxpayer,1 for the years 1937-1950 (exclusive of 1941). In January 1951, on the ground that the returns were fraudulent, the Commissioner of Internal...

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