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JOYCE v. UNITED STATES

No. 15340.

361 F.2d 602 (1966)

Mary Pauline McKenney JOYCE, Aloysius G. Casey and Gerard A. McDonough, Executrix and Executors Under the Will of M. Pauline Casey, Deceased, v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided May 4, 1966.

Rehearing Denied May 25, 1966.

Attorney(s) appearing for the Case

Richard J. Heiman, Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., Bernard J. Brown, U. S. Atty., of counsel, on the brief), for appellant.

Laurence F. Casey, New York City (Brown, Wood, Fuller, Caldwell & Ivey, New York City, Jerome P. Casey, Scranton, Pa., of counsel, on the brief), for appellees.

Before HASTIE, GANEY and FREEDMAN, Circuit Judges.

HASTIE, Circuit Judge.

The United States has taken this appeal from a decision of the District Court for the Middle District of Pennsylvania, 237 F.Supp. 163, which allowed a claim filed by the taxpayer, Pauline Casey,1 for an income tax adjustment and refund for the closed year 1946 by reason of an alleged overpayment of taxes at that time. Despite the running of the statute of limitations, this overpayment...

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