SPILLSON v. SMITH

No. 8609.

147 F.2d 727 (1945)

SPILLSON v. SMITH, Collector of Internal Revenue et al.

Circuit Court of Appeals, Seventh Circuit.

February 7, 1945.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Sewall Key, Harold D. Cohen, Robert N. Anderson, and Louise Foster, Asst. Attys. Gen., Alexander M. Campbell, U. S. Atty., of Ft. Wayne, Ind., and James E. Keating, Asst. U. S. Atty., of South Bend, Ind., for appellants.

Raymond Brooks, of North Manchester, Ind., and Samuel R. Rosenthal, Sidney M. Perlstadt, and Morton Lane, all of Chicago, Ill., for appellee.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.


KERNER, Circuit Judge.

This is an appeal from a judgment in favor of plaintiff in an action brought to recover unemployment taxes claimed to have been illegally collected from Berghoff Grill, Inc., plaintiff's predecessor in interest. The taxes were assessed under the Social Security Act of August 14, 1935, c. 531, §§ 901 and 907, 49 Stat. 639, 42 U. S.C.A. § 1101 et seq. It was tried under the Tucker Act, 28 U.S.C.A. § 41 (20), to a judge without...

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