LEWIS v. O'MALLEY

No. 12672.

140 F.2d 735 (1944)

LEWIS v. O'MALLEY, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

January 3, 1944.


Attorney(s) appearing for the Case

William I. Aitken, of Lincoln, Neb., and Jay C. Halls, of Chicago, Ill., for appellant.

W. B. Waldo, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., and Joseph T. Votava, U. S. Atty., of Omaha, Neb., on the brief), for appellee.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.


WOODROUGH, Circuit Judge.

This action was brought by W. Glen Lewis against the Collector of Internal Revenue to recover a deficiency in income tax assessed against and collected from Mr. Lewis for the year 1936, on the ground that the exaction was illegal. On the trial of the case to the court without jury, the Collector rested at the conclusion of plaintiff's evidence and moved for judgment of dismissal. The court thereupon made comprehensive, detailed findings of...

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