NICHOLAS, Collector of Internal Revenue,
v.
RICHLOW MFG. CO.
Circuit Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
December 17, 1941.
Rehearing Denied March 23, 1942.
Attorney(s) appearing for the Case
Carlton Fox, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch and Lyle M. Turner, Sp. Assts. to the Atty. Gen., and Thomas J. Morrissey, U. S. Atty., and Ivor O. Wingren, Asst. U. S. Atty., both of Denver, Colo., on the brief), for appellant.
Fred S. Caldwell and Benjamin Griffith, both of Denver, Colo., for appellee.
Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.
Circuit Court of Appeals, Tenth Circuit.
PHILLIPS, Circuit Judge.
The Richlow Manufacturing Company1 paid employers' excise taxes under the Social Security Act, 42 U.S.C.A. § 301 et seq., for the years 1937 and 1938, aggregating $133.66, and duly filed its claims for refund thereof. The claims were denied. It brought this action against Nicholas, Collector, to recover the taxes so paid. From a judgment in favor of the taxpayer, the Collector has appealed.
The taxpayer...
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