FORD v. UNITED STATES

No. 18291.

402 F.2d 791 (1968)

Donald G. FORD, Transferee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

November 13, 1968.


Attorney(s) appearing for the Case

Robert J. Campbell, Atty., Dept. of Justice, Washington, D. C., for appellant; Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., on briefs; Ernest W. Rivers, U. S. Atty., Louisville, Ky., of counsel.

S. Russell Smith, Louisville, Ky., for appellee; Kirby A. Scott, Louisville, Ky., on brief; Smith & Smith, Louisville, Ky., of counsel.

Before WEICK, Chief Judge, COMBS, Circuit Judge, and CECIL, Senior Circuit Judge.


PER CURIAM.

In the taxpayer's suit for recovery of income taxes alleged to have been illegally assessed and collected, the Government did not rebut the evidence that bad debt recoveries were improperly retained in the company's income, but defended on the technical ground that there was a variance between the refund claim and the evidence and that the claim was not sufficiently specific to comply with the statute and the regulation. 26 U.S.C. 1964 ed., § 7422...

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