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GARVIN v. UNITED STATES

No. 558-52.

111 F.Supp. 265 (1953)

GARVIN v. UNITED STATES.

United States Court of Claims.

April 7, 1953.

Attorney(s) appearing for the Case

Wilburn Garvin, pro se.

John A. Rees, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Washington, D. C., on the briefs, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

JONES, Chief Judge.

This is a claim for refund of income taxes withheld from earnings of plaintiff during the years 1945, 1946 and 1947. Plaintiff filed neither an income tax return nor claim for refund for the periods mentioned above until June 1, 1951, when Treasury Department forms 1040(A) were filed with the Collector of Internal Revenue, Chicago, Illinois. The Collector thereupon advised plaintiff that section 322 (b) (1), 26 U.S.C. precluded any refund. The...

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