GRIFFIN v. SMITH

Nos. 6587, 6588.

101 F.2d 348 (1938)

GRIFFIN v. SMITH, Collector of Internal Revenue. SAME v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied February 16, 1939.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key and Courtnay C. Hamilton, Sp. Assts. to Atty. Gen., and Val Nolan, U. S. Atty., and B. Howard Caughran, Asst. to U. S. Atty., both of Indianapolis, Ind., for appellants.

S. Leo Ruslander, of Pittsburgh, Pa., Dailey, O'Neal, Dailey & Efroymson, of Indianapolis, Ind., and James E. Watson, of Washington, D. C., for appellee.

Before EVANS and SPARKS, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

Defendant appeals from a judgment awarding plaintiff refund of taxes paid for the years 1930, 1931 and 1932.

In his return for 1930, plaintiff included a bonus paid to him by the corporation of which he was an officer and director, of $44,975, in addition to his salary; in 1931, one of $70,812.50, and, in 1932, another, of $69,975, the total of the three amounting to $185,762.50. Upon these...

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