1. Home
  2. Browse Decisions
  3. F.2d
  4. 574 F.2d
  5. 574 F.2d 1240 (1978)
 

McKINNEY v. UNITED STATES

No. 76-4260.

574 F.2d 1240 (1978)

Herman E. and Mary E. McKINNEY, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

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.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases