APPEL v. SMITH

No. 9126.

161 F.2d 121 (1947)

APPEL v. SMITH, Collector of Internal Revenue.

Circuit Court of Appeals, Seventh Circuit.

April 21, 1947.


Attorney(s) appearing for the Case

Clarence R. McNabb and James R. Fleming, both of Fort Wayne, for appellant.

Sewall Key, Acting Asst. Atty. Gen., Frederic G. Rita, of Washington, D. C., Alexander M. Campbell, U. S. Atty., of Fort Wayne, and James E. Keating, Asst. U. S. Atty., of So. Bend, Helen R. Carloss and Norman S. Altman, Sp. Assts. to Atty. Gen., for appellee.

Before EVANS, and MAJOR, Circuit Judges, and BRIGGLE, District Judge.


EVANS, Circuit Judge.

The plaintiff brought suit to recover judgment for $111,493.02 and interest thereon, which sum had been paid by him as Federal income taxes for the years 1939, 1940, and 1941 and which he asserts were improperly assessed against him.

At the conclusion of the trial the Court made findings of fact and conclusions of law in favor of the defendant. Upon a judgment entered in accordance with them, the plaintiff prosecutes this appeal.

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