OWEN v. UNITED STATES

No. 3870.

177 F.2d 692 (1949)

OWENS v. UNITED STATES.

United States Court of Appeals Tenth Circuit.

November 1, 1949.


Attorney(s) appearing for the Case

O. O. Owens, pro se.

Ellis N. Slack, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General and Carlton Fox, Special Assistant to the Attorney General, appeared with him on the brief), for appellee.

Before BRATTON, HUXMAN and MURRAH, Circuit Judges.


MURRAH, Circuit Judge.

The United States brought this suit against O. O. Owens to enforce collection of deficiency income tax as determined by the Commissioner of Internal Revenue, and later affirmed by the Board of Tax Appeals and this Court. Owens v. Commissioner, 125 F.2d 210. The taxpayer challenges the validity of the assessment and decisions on the grounds of conspiracy to defraud. The trial court held that there was no evidence...

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