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GLENN v. BATES

No. 12102.

217 F.2d 535 (1954)

Seldon R. GLENN, Collector of Internal Revenue for the District of Kentucky, Appellant, v. Theo W. and Mary Louise BATES, Appellees.

United States Court of Appeals Sixth Circuit.

December 23, 1954.

Attorney(s) appearing for the Case

I. Henry Kutz, Washington, D. C. (H. Brian Holland, Ellis N. Slack, Lee A. Jackson, I. Henry Kutz, Washington, D. C., on the brief), for appellant.

E. J. Wells, Louisville, Ky. (J. Leonard Walker, Louisville, Ky., on the brief), for appellee.

Before ALLEN, McALLISTER, and STEWART, Circuit Judges.

STEWART, Circuit Judge.

This appeal is from the district court's judgment awarding the taxpayer a refund of income taxes which the court found to have been erroneously and illegally collected.

There is no dispute about the facts. In 1948 a Ford dealer advertised in the Louisville newspapers that the 1949 Fords would be on display at his place of business on June 18, 1948. The general public was invited to visit his showroom, inspect the new cars, and register...

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