LUMPKIN v. BOWERS

No. 476.

50 F.Supp. 874 (1943)

LUMPKIN v. BOWERS, Collector of Internal Revenue.

District Court, E. D. South Carolina, Columbia Division.

June 8, 1943.


Attorney(s) appearing for the Case

Pinckney L. Cain (of Thomas, Cain & Black) and R. Beverley Herbert (of Herbert & Dial), both of Columbia, S. C. for plaintiff.

C. N. Sapp, U. S. Atty., of Columbia, S. C., and Gerard Hartzog, Sp. Asst. to the Atty. Gen., for defendant.


TIMMERMAN, District Judge.

This is a suit to recover individual income taxes assessed and paid under protest by the plaintiff for the years 1937 and 1936. The general contention of the plaintiff is that said taxes were illegally assessed and collected.

The cause came to a hearing before the Court on the 5th day of April, 1943, without a jury. The only testimony offered was in behalf of the plaintiff and it consists of the following documents:

(a) A...

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