SHATTUCK v. GALLAGHER

No. 12026.

218 F.2d 428 (1955)

Ralph B. SHATTUCK, Appellant, v. Thomas A. GALLAGHER, Collector of Internal Revenue, Appellee.

United States Court of Appeals, Sixth Circuit.

January 21, 1955.


Attorney(s) appearing for the Case

Donald C. Alexander, Cincinnati, Ohio, John W. Hudson, Cincinnati, Ohio, on brief; Taft, Stettinius & Taft, Cincinnati, Ohio, of counsel, for appellant.

I. Henry Kutz, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lyle M. Turner, Sp. Assts. to Atty. Gen., Washington, D. C., Hugh K. Martin, U. S. Atty., Thomas Stueve, Asst. U. S. Atty., Cincinnati, Ohio, on brief for appellee.

Before SIMONS, Chief Judge, and MARTIN and STEWART, Circuit Judges.


SIMONS, Chief Judge.

The appeal requires interpretation of the Railroad Retirement Tax Act, Title 26 U.S.C.A. §§ 1500-1538. The taxes involved are for the three months period ending September 30, 1949, the taxpayer claiming that in so far as the taxes paid by him under § 1510 of the Internal Revenue Code, when added to the taxes paid for him by the Pennsylvania Railroad under § 1520, exceed $36 per month, they were erroneously assessed and to the...

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