JONES v. KYLE

No. 4222.

190 F.2d 353 (1951)

JONES, Collector of Internal Revenue, v. KYLE.

United States Court of Appeals Tenth Circuit.

Rehearing Denied August 13, 1951.


Attorney(s) appearing for the Case

Helen Goodner, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and George D. Webster, Sp. Assts. to the Atty. Gen., and Robert E. Shelton, U. S. Atty., Oklahoma City, Okl., on the brief), for appellant.

John E. Marshall, Oklahoma City, Okl. (Charles E. Dierker, Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, Chief Judge, and BRATTON and HUXMAN, Circuit Judges.


BRATTON, Circuit Judge.

During the year 1945, O. A. Kyle, hereinafter referred to as the taxpayer, was employed in Saudi Arabia. He included in his income tax return for that year income derived from such employment and paid the tax thereon. A claim for refund was seasonably filed. No action was taken on the claim within six months after the date of its filing, and the taxpayer instituted this action against the Collector of Internal Revenue to recover the amount...

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