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MOTTER v. SMYTH

No. 1119.

77 F.2d 77 (1935)

MOTTER, Collector of Internal Revenue, v. SMYTH.

Circuit Court of Appeals, Tenth Circuit.

April 17, 1935.

Attorney(s) appearing for the Case

F. W. Dewart, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key, John MacC. Hudson, and E. F. McMahon, Sp. Assts. to Atty. Gen., and Summerfield S. Alexander, U. S. Atty., of Topeka, Kan., on the brief), for appellant.

Claude I. Depew, of Wichita, Kan. (W. E. Stanley and William C. Hook, both of Wichita, Kan., and Charles P. Swindler, of Washington, D. C., on the brief), for appellee.

Before LEWIS and PHILLIPS, Circuit Judges, and KENNEDY, District Judge.

KENNEDY, District Judge.

In 1928, Charles H. Smyth made his income tax return for the calendar year upon which the ascertained tax was paid in due course. Thereafter, the Internal Revenue Bureau determined that the taxpayer was liable for an additional tax in the sum of some $29,000. The taxpayer paid the amount under protest to the collector and filed a claim for refund, which claim was determined adversely to the taxpayer. Thereupon he instituted a suit against...

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