FAHS v. MARTIN

No. 15343.

224 F.2d 387 (1955)

John L. FAHS, Collector of Internal Revenue for the District of Florida, Appellant, v. John W. MARTIN, Trustee in Bankruptcy for Florida East Coast Railway Company, Appellee.

United States Court of Appeals Fifth Circuit.

June 30, 1955.


Attorney(s) appearing for the Case

James L. Guilmartin, U. S. Atty., Miami, Fla., Lee A. Jackson, Elizabeth B. Davis, Ellis N. Slack, Special Assts. to Atty. Gen., H. Brian Holland, Asst. Atty., Gen., Edith House, Asst. U. S. Atty., Jacksonville, Fla., for appellant.

Charles T. Akre, Robert N. Miller, Washington, D. C., Russell L. Frink, Harold B. Wahl, Jacksonville, Fla., F. O. Graves, Miller & Chevalier, Washington, D. C., of counsel, for appellee.

Before HUTCHESON, Chief Judge, and TUTTLE, Circuit Judge.


TUTTLE, Circuit Judge.

The former Internal Revenue Collector for the State of Florida here appeals from a judgment of the trial court in favor of the Trustee in Bankruptcy for the Florida East Coast Railway Company for a refund of income and/or excess profits taxes for the years 1943, 1944, 1945 and 1946.

The trial was by the court without a jury on stipulated facts. The questions may be simply stated even if they require something more than simple answers...

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