MOTTER v. WALLACE

Nos. 995, 996.

72 F.2d 678 (1934)

MOTTER, Collector of Internal Revenue, v. WALLACE. SAME v. STANTON.

Circuit Court of Appeals, Tenth Circuit.

August 18, 1934.


Attorney(s) appearing for the Case

F. W. Dewart, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key and S. E. Blackham, Sp. Assts. to Atty. Gen., and Sardius M. Brewster, U. S. Atty., and L. E. Wyman, Asst. U. S. Atty., both of Topeka, Kan., on the brief), for appellant.

Harry L. Donnelly, of Kansas City, Mo. (Phil D. Morelock and Perry W. Shrader, both of Kansas City, Mo., on the brief), for appellees.

Before PHILLIPS, McDERMOTT, and BRATTON, Circuit Judges.


PHILLIPS, Circuit Judge.

These actions were brought by Thomas Wallace and James Stanton, Sr., to recover $10,636 and $9,917.69, respectively, alleged overpayments of their income taxes for the year 1921. The claims of both taxpayers are predicated upon the same transactions. By agreement of the parties the cases were consolidated, a jury was duly waived, and the issues tried to the court.

The material facts are these: Thomas Wallace, James Stanton, Sr., and...

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