O'MALLEY v. YOST

No. 14166.

186 F.2d 603 (1951)

O'MALLEY, Collector, v. YOST.

United States Court of Appeals Eighth Circuit.

January 24, 1951.


Attorney(s) appearing for the Case

I. Henry Kutz, Special Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen. Ellis N. Slack, Robert N. Anderson, and George D. Webster, Special Assts. to the Atty. Gen. and Joseph T. Votava, U. S. Atty., Omaha, Neb., were with him on the brief), for appellant.

Joseph J. Cariotto, Lincoln, Neb., for appellee.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.


THOMAS, Circuit Judge.

This is a suit brought in the district court by Yost, the appellee, a resident and citizen of Nebraska, against O'Malley, Collector of Internal Revenue for the district of Nebraska, to recover a deficiency income tax assessed against the appellee for the year 1944 and paid under protest. The case was tried to the court, judgment was entered for the taxpayer, and the Collector appeals.

The material facts are these. In his income tax return...

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