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HARGIS v. GODWIN

No. 15217.

221 F.2d 486 (1955)

W. C. HARGIS, Appellant, v. Olin S. GODWIN, formerly "Acting Collector of Internal Revenue" and now "Director of Internal Revenue", Appellee.

United States Court of Appeals Eighth Circuit.

April 29, 1955.

Attorney(s) appearing for the Case

John M. Rose, Little Rock, Ark. (J. R. Wilson, El Dorado, Ark., was with him on the brief), for appellant.

Dudley J. Godfrey, Jr., Spe. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Spe. Asst. to the Atty. Gen., and Osro Cobb, U. S. Atty., Little Rock, Ark., were with him on the brief), for appellee.

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

WOODROUGH, Circuit Judge.

Taxpayer, plaintiff below, filed suit in the District Court to recover $31,284.56, with interest thereon, which he alleged was improperly assessed and collected by defendant, formerly Acting Collector of Internal Revenue and presently Director of Internal Revenue at Little Rock, Arkansas, as a 50% "fraud penalty" under section 293(b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), for the years

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