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HARVEY v. EARLY

No. 6205.

189 F.2d 169 (1951)

HARVEY v. EARLY et al.

United States Court of Appeals Fourth Circuit.

Decided May 11, 1951.

Attorney(s) appearing for the Case

L. Grafton Tucker, Lovingston, Va., for appellant.

Richard D. Harrison, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., Howard C. Gilmer, Jr., U. S. Atty. and R. Roy Rush, Asst. U. S. Atty., Roanoke, Va., on brief), for appellees.

Before SOPER and DOBIE, Circuit Judges, and WATKINS, District Judge.

WATKINS, District Judge.

This is an action by a taxpayer against the personal representatives of the Collector of Internal Revenue for the State of Virginia to recover the sum of $8,169.22 assessed against him as a deficiency income tax, plus 50% fraud penalty and interest for the years 1941, 1942 and 1943. The amount was collected in part by distraint, and by payment under protest on August 21, 1946 of $1,342.39, the remainder thereof. After hearing the evidence...

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