Volume 75 · 952
Private Law 87–278
For the relief of Lucille Collins.
Approved October 3, 1961
Statutory text
AN ACT
For the relief of Lucille Collins.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That, notwithstanding any period of limitation or lapse of time, refund or credit shall be made or allowed to Lucille Collins, Milwaukee, Wisconsin, of any overpayment of income tax made by her for any taxable year after 1948 and before 1954 and resulting from the application of section
22(b)(5) of the Internal Revenue Code of 1939, if claim therefor is filed within one year after the date of the enactment of this Act: Provided, That no interest shall be allowed or paid on any overpayment to which this Act applies.
Approved October 3, 1961.