[Download] "Heyman v. United States" by United States Court of Appeals for the Fifth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Heyman v. United States
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 15, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
These cases have a common issue. Each plaintiff paid wagering excise taxes and sued for a refund. The government counterclaimed for a substantial unpaid balance on the assessment against each plaintiff. In each case the government moved for and was granted a directed verdict on the issue of the correctness of the assessment. Each plaintiff's records, such as bet slips, summary sheets and records indicating balances due, were seized by state officials investigating illegal lottery operations. State officers notified the Internal Revenue Service and made the records available to an IRS agent, who prepared summaries and used them for the purpose of calculating the respective amounts of taxes claimed by the government to be due. The assessments were based thereon. Subsequently a state court ordered that plaintiffs' records be returned to them, but in the interim they had been destroyed by state officers. There is no contention that the federal government was in any manner involved or at fault in the destruction.