Theodore Zachary v. United States

220 F.2d 749

Theodore ZACHARY, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 221.

Docket 23397.

United States Court of Appeals, Second Circuit.

Argued March 15, 1955.

Decided March 30, 1955.

Appeal from the United States District Court for the District of Connecticut; J. Joseph Smith, Judge.

1

Plaintiff, Theodore Zachary, appeals from dismissal of his action for tax refund because of the fatal variance between the claim for refund originally presented to the Commissioner of Internal Revenue, based on the ground that losses suffered in 1945 and 1946 might be carried back to…