Saracena v. United States

Cowen, Ohief Judge,

delivered tbe opinion of tbe court: In 1962, plaintiffs found more than two million dollars in United States currency which they turned over to the Govern*92ment. After tbe Internal Revenue Service bad applied all the money to the recovery of income taxes, penalties, and fines due by the individual to whom the funds belonged, the District Director of the IRS paid each plaintiff a reward. They brought this action to recover additional amounts as rewards, claiming that the amounts paid were inadequate and that the determination of the amount of the reward was not made in…