CALDWELL v. UNITED STATES

No. 7384.

114 F.2d 995 (1940)

CALDWELL v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

October 3, 1940.


Attorney(s) appearing for the Case

Theodore B. Benson and Charles E. Foster, Jr., both of Washington, D. C., and John G. Candor, of Williamsport, Pa., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., and Frederick V. Follmer, U. S. Atty., and Joseph P. Brennan, Asst. U. S. Atty., both of Scranton, Pa., for appellee.

Before JONES and GOODRICH, Circuit Judges, and GANEY, District Judge.


JONES, Circuit Judge.

The plaintiff sued in the District Court to recover income taxes paid by him for the year 1929 which he alleges were unlawfully assessed and collected. He now appeals from the judgment for the defendant entered by the court below pursuant to its findings from the facts stipulated by the parties. The question involved is whether the appellant may return on an installment sale basis the profits derived by him from the sale of certain stock.

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