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KATZ v. NEE

Nos. 3447, 3448.

74 F.Supp. 783 (1947)

KATZ v. NEE, Collector of Internal Revenue (two cases).

District Court, W. D. Missouri, W. D.

December 18, 1947.

Attorney(s) appearing for the Case

John H. McEvers, of Stinson, Mag, Thomson, McEvers & Fizzell, Reece A. Gardner, and John M. Phillips, all of Kansas City, Mo., and John W. Reed, of Norman, Okl., for plaintiffs.

Samuel O. Clark, Jr., Asst. Atty. Gen., M. P. Wolk, Sp. Asst. Atty. Gen., and Sam M. Wear, U. S. Atty., and Earl A. Grimes, Asst. U. S. Atty., both of Kansas City, Mo., for defendant.

REEVES, District Judge.

This case was decided by memorandum opinion filed August 10, 1946, D.C., 68 F.Supp. 490. At that time findings of fact were made and conclusions of law were stated. An appeal was taken. The Circuit Court of Appeals, 8 Cir., 163 F.2d 256, reversed the case, not for retrial, but to extend an opportunity to the trial judge to say whether, in reaching his decision, he considered...

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