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KAUS v. HUSTON

No. 11907.

120 F.2d 183 (1941)

KAUS v. HUSTON, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

June 9, 1941.

Attorney(s) appearing for the Case

Don H. Jackson and Oscar E. Johnson, of Council Bluffs, Iowa (William E. Mitchell, of Council Bluffs, Iowa, on the brief), for appellant.

F. E. Youngman, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., Tobias E. Diamond, U. S. Atty., of Sheldon, Iowa, and William B. Danforth, Asst. U. S. Atty., of Mason City, Iowa, on the brief), for appellee.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.

SANBORN, Circuit Judge.

The appellant brought this action to enjoin the collection of taxes assessed against him under Titles VIII and IX of the Social Security Act, 42 U.S.C.A. § 1001 et seq., and § 1101 et seq., § 1400 et seq., and § 1600 et seq., Tit. 26, U.S. C.A., Int.Rev.Code, as amended, asserting the illegality of the taxes, that the collection of them would cause him irreparable injury and would threaten the ultimate ruin of his business...

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