(DOWNLOAD) "United States v. Woodmansee" by United States Court of Appeals for the Ninth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Woodmansee
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 26, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
J. BLAINE ANDERSON, Circuit Judge: In 1971 and 1972, appellant-taxpayer amended his tax returns for 1964-1967,1 claiming for the first time credit for foreign income taxes paid in 1961-1963. The Internal Revenue Service allowed the credits and granted refunds. Subsequently, it decided this determination was incorrect and sued to recover the sums refunded. The district court granted summary judgment for appellee (388 F. Supp. 36),2 and taxpayer appealed. We reverse.