WALSONAVICH v. UNITED STATES

No. 14551.

335 F.2d 96 (1964)

John WALSONAVICH, Individually and Trading as Service Electric Company, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided June 24, 1964.


Attorney(s) appearing for the Case

Harvey B. Levin, Philadelphia, Pa. (Victor R. Bieber, Philadelphia, Pa., on the brief), for appellant.

Alan D. Pekelner, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., of counsel, on the brief), for appellee.

Before McLAUGHLIN, GANEY and SMITH, Circuit Judges.


McLAUGHLIN, Circuit Judge.

This is an action for the refund of certain excise taxes paid for the calendar years 1951-1952. The problem presented arises out of the refund provisions of the 1939 Internal Revenue Code. It is sui generis, and has been eliminated under the 1954 Code.

During 1951 and 1952, John Walsonavich (hereinafter referred to as the taxpayer) was in the business of supplying television antenna service to the public. Pursuant to Section 3465...

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