Volume 81 · 1018
Private Law 90–96
For the relief of Fred W. Kolb, Junior.
Approved October 25, 1967
Statutory text
AN ACT
For the relief of Fred W. Kolb, Junior.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That the indebtedness to the United States of Fred W. Kolb, Junior, of San Francisco, California, arising out of the erroneous payment of compensation to him in 1960 by the Department of the Army shall be reduced by an amount equal to the amount of additional Federal income tax, as determined by the Secretary of the Treasury, that Mr. Kolb paid for the taxable year 1960 as a result of having such compensation included in his income for that taxable year. No amount repaid by Mr. Kolb in satisfaction of the indebtedness to the United States described in the preceding sentence shall lie allowed as a deduction for purposes of the Federal income tax. In the audit and settlement of the accounts of any certifying or disbursing officer of the United States, credit shall be given for the amount by which indebtedness is reduced by this Act.
Sec. 2.
The Secretary of the Treasury is authorized and directed to pay, on behalf of the Department of the Army, out of any money in the Treasury not otherwise appropriated, to Fred W. Kolb, Junior, an amount equal to the amount (if any) by which (1) the aggregate of sums paid by him (or withheld from sums otherwise due him) with respect to the indebtedness to the United States described in the first section of this Act exceeds (2) such indebtedness as reduced in accordance with such section.
No part of the amount appropriated in subsection (a) of this section in excess of 10 per centum thereof shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this subsection shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000.
Approved October 25, 1967.