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ROSE v. TRUST CO.

No. 5381.

28 F.2d 767 (1928)

ROSE, Collector of Internal Revenue, v. TRUST CO. OF GEORGIA.

Circuit Court of Appeals, Fifth Circuit.

October 26, 1928.

Attorney(s) appearing for the Case

T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Clint W. Hager, U. S. Atty., of Atlanta, Ga., on the brief), for appellant.

Walter T. Colquitt and Clifford L. Anderson, both of Atlanta, Ga. (Benj. J. Conyers, Granger Hansell, Colquitt & Conyers, and Anderson, Rountree & Crenshaw, all of Atlanta, Ga., on the brief), for appellee.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

FOSTER, Circuit Judge.

This is a suit to recover $199,764.84, alleged to have been improperly collected from appellee by appellant as income taxes for the year 1919. The jury was waived, and a judgment was entered by the District Court in favor of appellee for $199,258.53, with interest at 6 per cent. per annum from March 10, 1924. There is no dispute as to the facts. Those material to a decision are as follows:

In August, 1919, a syndicate, of which appellee...

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