Emanuel Hollman v. Department of Health and Human Services
Court of Appeals for the Second Circuit
1Opinion of the Court
OAKES, Circuit Judge:
Emanuel Hollman is a seventy-year-old Social Security recipient seeking recalculation of his benefits to reflect self-employ- merit earnings on which he paid Social Security and income taxes following disallowance of certain business deductions after an Internal Revenue Service investigation and Tax Court decision. The Department of Health and Human Services (Secretary) has refused, arguing that correction of his records is barred by the statute of limitations. Hollman initiated administrative review in 1974 and represented himself until this court appointed counsel and…
2Cases cited7 opinions
- Hollman v. CommissionerUnited States Tax Court · 1962
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- Henry Yoder v. Patricia Roberts Harris, Secretary of Health, Education, and WelfareCourt of Appeals for the Tenth Circuit · 1981
- Maloney v. CelebrezzeDistrict Court, N.D. Ohio · 1964
- Ellis v. GardnerDistrict Court, E.D. Pennsylvania · 1969
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