Harrison Beachy

A-94582: Jun 6, 1938

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

A citizen requested a refund of $100, which constituted a gift to the federal government. GAO found that (1) the delivery of the check to and its acceptance by the United States and payment by the First State Bank of Grantsville, Maryland, constituted a completed and irrevocable gift, and (2) the citizen had no legal right to return of the amount of $100. Accordingly, the request for refund was denied.