Volume 68
Private Law 83–247
Conferring jurisdiction upon the United States District Court for the District of Colorado to hear, determine, and render judgment upon the claim of J. Don Alexander against the United States.
Approved February 22, 1954
Statutory text
AN ACT
Conferring jurisdiction upon the United States District Court for the District of Colorado to hear, determine, and render judgment upon the claim of J. Don Alexander against the United States.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That, notwithstanding
J. Don Alexander.
any statute of limitations or lapse of time, jurisdiction is hereby conferred upon the United States District Court for the District of Colorado to hear, determine, and render judgment without interest on the claim of J. Don Alexander, of Colorado Springs, Colorado, against the United States for recovery of income tax paid by him for the year 1929 which covered the capital net gain from the sale of nine thousand shares of stock in the Alexander Industries, Incorporated, which stock was later held by the United States circuit court of appeals in Alexander against Thelemen (69 F. (2d) 610 (1934)), to be the property of Alexander Industries, Incorporated, and not of the said J. Don Alexander.
Sec. 2.
Suit upon such claim may be instituted at any time within one year after the date of enactment of this Act. Proceedings for the determination of such claim and review thereof, and payment of any judgment thereon, shall be in accordance with the provisions of law applicable to cases over which the court has jurisdiction under section 1346 (a) (1) of title 28 of the United States Code except that no
interest shall be allowed. Nothing contained in this Act shall be construed as an inference of liability on the part of the United States.
Approved February 22, 1954.