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GAYNES v. UNITED STATES

No. 71-2768 Summary Calendar.

454 F.2d 1142 (1972)

Sidney L. GAYNES, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 26, 1972.

Attorney(s) appearing for the Case

Edwin M. Sigel, Dallas, Tex., for plaintiff-appellant.

Anthony J. P. Farris, U. S. Atty., William L. Bowers, Jr., Houston, Tex., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before WISDOM, COLEMAN, and SIMPSON, Circuit Judges.

PER CURIAM:

The sole issue on this appeal is whether the taxpayer, Sidney L. Gaynes, validly executed a waiver of his right to contest the amount of his tax liability when he signed Form 870-AD.1 Gaynes offers two reasons in support of his contention that the Form 870-AD was not validly executed. First, he says he was induced to sign the form through the misrepresentations of the responsible government agent. Second, Gaynes says that the...

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