BOOMER v. GLENN

No. 1939.

21 F.Supp. 766 (1938)

BOOMER v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky, at Louisville.

January 14, 1938.


Attorney(s) appearing for the Case

E. J. Wells, of Louisville, Ky., for plaintiff.

James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and James P. Garland, Sp. Assts. to Atty. Gen., and Bunk Gardner, U. S. Atty., and Eli H. Brown, III, Asst. U. S. Atty., both of Louisville, Ky., for defendant.

David R. Castleman, of Louisville, Ky., amicus curiae.


HAMILTON, District Judge.

The plaintiff in this action seeks to recover income taxes assessed on his salary as a member of the Louisville Bridge Commission, and paid under protest.

On February 25, 1928, the Congress of the United States authorized the city of Louisville, a municipal corporation under the laws of Kentucky, to construct a bridge across the Ohio river. The General Assembly of the Commonwealth passed...

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