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WOODWARD v. UNITED STATES

No. 14707.

208 F.2d 893 (1953)

WOODWARD v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

December 8, 1953.

Attorney(s) appearing for the Case

Tyrell M. Ingersoll, Cedar Rapids, Iowa (Robt. W. Clewell, Robert O. Daniel, Dubuque, Iowa, Elliott, Shuttleworth & Ingersoll, Cedar Rapids, Iowa, and Clewell, Cooney & Fuerste, Dubuque, Iowa, on the brief), for appellant.

Joseph F. Goetten, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Alonzo W. Watson, Jr., Sp. Assts. to Atty. Gen., and Francis E. Van Alstine, U. S. Atty., Sioux City, Iowa, on the brief), for appellee.

Before SANBORN and THOMAS, Circuit Judges, and HARPER, District Judge.

SANBORN, Circuit Judge.

The Commissioner of Internal Revenue assessed deficiencies in the federal income taxes of F. W. Woodward, of Dubuque, Iowa, for the years 1944, 1945, and 1946, based upon the disallowance of certain claimed deductions. The taxpayer paid the additional taxes assessed, made timely claims for refund, and, upon their denial, brought this action under § 1346(a) (1), Title 28 U.S.C.A., asserting that the deficiencies had been illegally assessed...

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