GUNN v. DALLMAN

No. 9503.

171 F.2d 36 (1948)

GUNN v. DALLMAN.

United States Court of Appeals Seventh Circuit.

November 30, 1948.


Attorney(s) appearing for the Case

Werner W. Schroeder and Theodore W. Schroeder, both of Chicago, Ill., Montgomery S. Winning, of Springfield, Ill., and Harry B. Sutter and Frank B. Sanders, both of Chicago, Ill. (Schroeder & Simpson, and Hopkins, Sutter, Halls, DeWolfe & Owen, all of Chicago, Ill., and Griffin, Winning, Linder, Newkirk & Jones, of Springfield, Ill., of counsel), for appellant.

Theron L. Caudle, Asst. Atty. Gen., Sewall Key and Robert N. Anderson, Sp. Assts. to the Atty. Gen., Howard L. Doyle, U. S. Atty., and Marks Alexander, Asst. U. S. Atty., both of Springfield, Ill., and Arthur L. Jacobs, Dept. of Justice, of Washington, D. C., for appellee.

Before KERNER and MINTON, Circuit Judges, and SWYGERT, District Judge.


MINTON, Circuit Judge.

The plaintiff-appellant is a justice of the Supreme Court of Illinois. He paid the federal income taxes imposed on the salary he received from the state as such justice, filed claims for refund, and brought suit against the Collector to recover. The court sustained a motion to dismiss his complaint, and from the judgment of dismissal he has appealed.

This case presents squarely the question whether...

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