SMITH v. GALLAGHER

No. 13030.

244 F.2d 63 (1957)

Hall C. SMITH, Appellant, v. Thomas A. GALLAGHER, Collector of Internal Revenue, Appellee.

United States Court of Appeals Sixth Circuit.

April 24, 1957.


Attorney(s) appearing for the Case

Sol Goodman, Cincinnati, Ohio, for appellant.

Hugh K. Martin, U. S. Atty., Columbus, Ohio, Richard H. Pennington, Asst. U. S. Atty., Cincinnati, Ohio, Charles K. Rice, Lee A. Jackson, I. Henry Kutz, Mildred L. Seidman, and Melva M. Graney, Washington, D. C., for appellee.

Before SIMONS, Chief Judge, and ALLEN and McALLISTER, Circuit Judges.


PER CURIAM.

This case arises out of an action for refund of income tax paid upon $17,000 received in the year 1944 by petitioner as salary. The case was submitted to the court upon the pleadings, a written stipulation of agreed facts, and documentary evidence annexed thereto.

And it appearing that the court made detailed findings of fact in which it concluded that the sum of $17,000 which the corporation paid the plaintiff in 1944 was paid to him as salary...

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