Herman E. and Mary E. McKINNEY, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
June 13, 1978.
Rehearing Denied July 31, 1978.
Attorney(s) appearing for the Case
Douglass D. Hearne, Philip C. Joseph, Austin, Tex., for plaintiffs-appellants.
Jamie C. Boyd, U. S. Atty., San Antonio, Tex., Arthur L. Bailey, Atty., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Gary R. Allen, Atty., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Richard Farber, Atty., U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.
Before TUTTLE, GEE and FAY, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
TUTTLE, Circuit Judge:
The taxpayer,1 Herman E. McKinney, having embezzled the sum of $91,702.06 from his employer, reported and paid taxes on the fund in 1966. He refunded the entire amount in 1969 and now seeks to be made whole tax-wise under the terms of a special statutory relief provision of the Internal Revenue Code, 26 U.S.C. § 1341.
The facts are not in dispute. Over a period of years McKinney, who was employed by...
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