SMITH v. HENSLEE

No. 10662.

173 F.2d 284 (1949)

SMITH v. HENSLEE.

United States Court of Appeals Sixth Circuit.

March 21, 1949.


Attorney(s) appearing for the Case

Ed. M. Lowrance, of Memphis, Tenn. (F. E. Hagler, Ed. M. Lowrance and Hagler & Lowrance, all of Memphis, Tenn., on the brief), for appellant.

S. Redstone, of Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, A. F. Prescott and Fred E. Youngman, all of Washington, D. C. and Ward Hudgins, and A. O. Denning, both of Nashville, Tenn., on the brief), for appellee.

Before HICKS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.


MILLER, Circuit Judge.

The appellant brought this action in the District Court to recover from the appellee, as Collector of Internal Revenue, the sum of $12,096.45, which he claims was erroneously assessed and paid by him as individual income tax for the years 1940 and 1941. Three issues were brought in issue by the action, one of which was decided for the appellant, and the other two for the appellee. The judgment of the District Court allowed the appellant a recovery...

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