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HIGGINBOTHAM v. UNITED STATES

No. 73-1342.

491 F.2d 432 (1974)

Carl Junior HIGGINBOTHAM, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided January 28, 1974.

Attorney(s) appearing for the Case

Carleton D. Powell, Atty., Tax Div., U. S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Div., U. S. Dept. of Justice, and John A. Field, III, U. S. Atty., on brief), for appellant.

John T. Kay, Jr., Charleston, W. Va. (Stanley E. Preiser, Preiser & Wilson, John T. Kay, Jr., and Kay, Casto & Chaney, Charleston, W. Va., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and CRAVEN and WIDENER, Circuit Judges.

WIDENER, Circuit Judge:

This case involves a suit for refund of federal excise taxes on wagering and a counterclaim on account of such taxes filed by the United States for the years 1964 and 1965 in the total amount of $353,082.06.1 26 U.S.C. § 4401. The district court held that the applicable statute of limitations governing when assessments for wagering taxes must be made was three years and that the period had expired prior to...

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