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HORNE v. UNITED STATES

No. 75-1766 Summary Calendar.

519 F.2d 51 (1975)

Henry J. HORNE, Jr., as Executor of the Estate of Henry J. Horne, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

September 11, 1975.

Attorney(s) appearing for the Case

William Buford Mitchell, Forsyth, Ga., for plaintiff-appellant.

Ronald T. Knight, U. S. Atty., John D. Carey, Asst. U. S. Atty., Macon, Ga., Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gilbert E. Andrews, Act. Chief, App. Sec., U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Louis A. Bradbury, Francis J. Gould, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before BROWN, Chief Judge, and GODBOLD and GEE, Circuit Judges.

PER CURIAM:

Plaintiff Horne filed an estate tax return in June 1971. In February 1974 Horne was notified of a deficiency of $48,840.89 and one month later he filed an amended return claiming a refund of $1,330.88. The deficiency was assessed on October 7, 1974 and Horne then brought suit in District Court seeking the refund and also requesting that the deficiency be declared void. The District Court dismissed for lack of jurisdiction...

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