WELP v. UNITED STATES

No. 14617.

201 F.2d 128 (1953)

WELP v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

January 16, 1953.


Attorney(s) appearing for the Case

Thomas B. Roberts, Des Moines, Iowa (Frank J. Enbusk, Mason City, Iowa, J. D. Lowe, Algona, Iowa, on the brief, Brody, Charlton, Parker & Roberts, Des Moines, Iowa, of counsel), for appellant.

John J. Kelley, Jr., Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Helen Goodner, Sp. Asst. to Atty. Gen., Tobias E. Diamond, U. S. Atty. and William B. Danforth, Asst. U. S. Atty., Sioux City, Iowa, on the brief), for appellee.

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


COLLET, Circuit Judge.

The appellant-taxpayer sued to recover income taxes and interest which he paid as a result of what he claims was an illegal assessment by the Commissioner of Internal Revenue for the tax year 1946. From a judgment denying recovery he appeals.

Appellant started a small produce business in the town of Bancroft, Iowa, in 1923. It prospered and grew. Through the succeeding years he added to his business operations a chicken hatchery, a hennery...

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