UNITED STATES v. HARDY

No. 8402.

299 F.2d 600 (1962)

UNITED STATES of America, Appellee, v. William J. HARDY, Appellant.

United States Court of Appeals Fourth Circuit.

Decided February 7, 1962.


Attorney(s) appearing for the Case

David R. Shelton, Washington, D. C., for appellant.

Douglas A. Kahn, Attorney, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks and Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., and Claude V. Spratley, Jr., U. S. Atty., Norfolk, Va., on brief), for appellee.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.


BOREMAN, Circuit Judge.

Defendant below, William J. Hardy of Fairfax County, Virginia, appeals from a final judgment of the United States District Court determining that he is liable for a portion of 1942 federal income tax in the amount of $18,957.90 plus interest thereon from March 15, 1943, until paid and from the disallowance of his counterclaim for refund of an alleged $26,484.62 overpayment of income taxes.

The evidentiary facts have been stipulated...

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