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FAIRCHILD v. UNITED STATES

Civ. A. No. 1583.

136 F.Supp. 753 (1956)

John Thomas FAIRCHILD, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Mississippi, Jackson Division.

January 28, 1956.

Attorney(s) appearing for the Case

Stanford Morse, Morse & Morse, William E. Logan, Gulfport, Miss., for plaintiff.

Carrington Williams Dept. of Justice, Washington, D. C., Edwin R. Holmes, Jr., Asst. U. S. Dist. Atty., Jackson, Miss., for defendant.

DAWKINS, Sr., District Judge.

Plaintiff seeks a refund of $35,694.711 income taxes, penalty and interest collected in 1954 for the year 1945, upon the grounds (1) they had prescribed and (2) none were due. The Government defended the claim of prescription by alleging fraud and evasion.2

This Court held the burden was on the Government to prove fraud to avoid prescription, Boyett v. Commissioner, 5 Cir...

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