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RICKETTS v. UNITED STATES

No. 396-66.

405 F.2d 1293 (1969)

William F. RICKETTS, Jr. and Jeanne G. Ricketts v. The UNITED STATES.

United States Court of Claims.

January 24, 1969.

Attorney(s) appearing for the Case

William F. Ricketts, Jr., pro se.

Norman J. Hoffman, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

OPINION

LARAMORE, Judge.

This is a suit for refund of Federal income taxes paid for the year 1962 in the amount of $3,471.44.

The facts have been stipulated and, in pertinent part, are as follows: Taxpayer,1 a Reserve Air Force officer, was involuntarily released from active duty on June 30, 1962. As such, he was entitled to readjustment pay under section 265 of the Armed Forces Reserve Act of 1952, 66 Stat. 481, as amended...

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