FIRST TRUST & SAVINGS BANK v. UNITED STATES

No. 14717.

206 F.2d 97 (1953)

FIRST TRUST & SAVINGS BANK OF DAVENPORT, IOWA v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

July 13, 1953.


Attorney(s) appearing for the Case

Stephen A. Hart, Jr., and Martin F. McCarthy, Davenport, Iowa, for appellant.

Walter H. Beaman, Jr., Special Asst. to the Atty. Gen. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to the Atty. Gen., William R. Hart, U. S. Atty., and Cloid I. Level, Asst. U. S. Atty., Des Moines, Iowa, on the brief), for appellee.

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


WOODROUGH, Circuit Judge.

This action was brought by Henry A. Kraftmeyer in his lifetime to recover amounts paid by him on account of 50 percent fraud penalties that he claimed were wrongfully assessed against him in respect to deficiencies in his income taxes. On the trial to the court without a jury there was judgment of dismissal at the costs of the plaintiff and he appealed. He died on January 24, 1953, and the administrator of his estate has been substituted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases