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UNITED STATES v. RACHAL

No. 19701.

312 F.2d 376 (1962)

UNITED STATES of America, Appellant, v. Ed RACHAL, Appellee.

United States Court of Appeals Fifth Circuit.

December 27, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Karl Schmeider, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Woodrow Seals, U. S. Atty., John H. Baumgarten, Asst. U. S. Atty., for appellant.

Robert B. Wallace, Corpus Christi, Tex., for appellee.

Before HUTCHESON, WISDOM, and GEWIN, Circuit Judges.

WISDOM, Circuit Judge.

This income tax case involves claims for refunds of $514.71 for 1948 and $5,263.59 for 1949 under the provisions mitigating the effect of the statute of limitations, Section 3801 of the Internal Revenue Code of 1939 and Sections 1311-1315 of the 1954 Code. In certain circumstances, when an error has been made in the inclusion or exclusion of income or in the allowance or disallowance of a deduction or in the tax treatment of a transaction affecting...

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