UNITED STATES v. ANDERSON

No. 6896.

108 F.2d 475 (1939)

UNITED STATES v. ANDERSON.

Circuit Court of Appeals, Seventh Circuit.

December 18, 1939.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and O. W. Hammonds, Sp. Asst. to Atty. Gen., and William J. Campbell, U. S. Atty., of Chicago, Ill., for appellant.

Robert Ash, of Washington, D. C., and Charles S. Deneen and Roy Massena, both of Chicago, Ill., for appellee.

Before SPARKS, TREANOR, and KERNER, Circuit Judges.


KERNER, Circuit Judge.

In this case the United States imposed a ten percent tax upon certain payments made by Harold S. Anderson (hereafter referred to as "taxpayer" or "appellee") to the receiver, and later to the trustee in bankruptcy, of the Lake Shore Athletic Club, Chicago, Illinois. Appellee paid the tax and filed a refund claim, the Commissioner of Internal Revenue rejected the claim, and the appellee brought this action to recover the tax. Section 501 of the...

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