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O'MALLEY v. AMES

No. 14304.

197 F.2d 256 (1952)

O'MALLEY, Collector of Internal Revenue, v. AMES.

United States Court of Appeals Eighth Circuit.

June 16, 1952.

Attorney(s) appearing for the Case

Melva M. Graney, Special Asst. to the Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Special Asst. to the Atty. Gen. and Joseph T. Votava, U. S. Atty., Omaha, Neb., on the brief), for appellant.

C. Petrus Peterson, Lincoln, Neb. (James N. Ackerman, Lincoln, Neb., on the brief) for appellee.

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

GARDNER, Chief Judge.

This appeal is from a judgment in favor of appellee, the taxpayer, against appellant as Collector of Internal Revenue in an action to recover the amount of a deficiency assessment levied by the Collector of Internal Revenue against appellee and paid by him under protest. We shall refer to the parties as they were designated in the trial court.

In 1943 plaintiff exchanged 180 shares of stock in...

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