EPMEIER v. UNITED STATES

No. 10608.

199 F.2d 508 (1952)

EPMEIER v. UNITED STATES.

United States Court of Appeals Seventh Circuit.

October 29, 1952.


Attorney(s) appearing for the Case

Clyde J. Cover, O. Wendell Lanning, Fort Wayne, Ind., for appellant.

Charles S. Lyon, Acting Asst. Atty. Gen., Hilbert P. Zarky, Sp. Asst. to the Atty. Gen., Gilmore S. Haynie, U. S. Atty., Ft. Wayne, Ind., Ellis N. Slack, Acting Asst. Atty. Gen., Robert N. Anderson, George F. Lynch, Sp. Assts. to the Atty. Gen., for appellee.

Before MAJOR, Chief Judge, and DUFFY and LINDLEY, Circuit Judges.


LINDLEY, Circuit Judge.

Plaintiff's action to recover an income tax paid by him for the year 1945 having resulted in judgment for defendant, he appeals. The facts are undisputed. For several years, plaintiff had been employed by the Lincoln National Life Insurance Company. During the first six months of 1945, while ill, he was paid by the company, $1800 in sickness benefits. Plaintiff did not include these payments in his income tax return, believing, as he said,...

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