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KARPE v. UNITED STATES

No. 161-59.

335 F.2d 454 (1964)

A. H. KARPE v. The UNITED STATES. The UNITED STATES (Cross-Complainant) v. Birda M. VIERA (Cross-Defendant).

United States Court of Claims.

July 17, 1964.

Attorney(s) appearing for the Case

J. Everett Blum, Beverly Hills, Cal., for plaintiff. Lloyd G. Rainey, Beverly Hills, Cal., on the brief.

Stephen E. Wall, Bakersfield, Cal., for third party, Birda M. Viera. Baker, Palmer, Wall & Raymond, Bakersfield, Cal., on the brief.

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

Before JONES, Senior Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.

LARAMORE, Judge.

This is a suit by plaintiff, A. H. Karpe, to recover $55,868.05 in income taxes, plus interest, for the year 1944, which were assessed against cross-defendant, Birda M. Viera, but paid by plaintiff by means of crediting his overassessment to her deficiency. The first question presented in this case is whether the mitigation statutes, sections 1311-1315 of the Internal Revenue Code of 1954, permit the assessment of the deficiency against cross-defendant...

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