FRAZIER v. UNITED STATES

No. 19426.

304 F.2d 528 (1962)

Hal C. FRAZIER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 11, 1962.


Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for appellant.

John B. Jones, Jr., Acting Asst. Atty. Gen., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Myron C. Baum, Attys., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., William L. Bowers, Jr., Asst. U. S. Atty., Houston, Tex., C. Guy Tadlock, Alan D. Pekelner, Attys., Dept. of Justice, Washington, D. C., for appellee.

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


RIVES, Circuit Judge.

The Commissioner of Internal Revenue assessed against Frazier a penalty in the amount of $450.85 under Section 6672 of the Internal Revenue Code of 1954.1 Frazier paid the penalty and filed a claim for refund which was denied. He then filed suit for refund as permitted by 28 U.S.C.A. § 1346(a) (1). Upon trial, the district court directed the jury to return a verdict...

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