HALL v. UNITED STATES

No. 11920.

242 F.2d 412 (1957)

William B. F. HALL, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

March 25, 1957.


Attorney(s) appearing for the Case

Clyde J. Cover, Fort Wayne, Ind., for appellant.

Charles K. Rice, Asst. Atty. Gen., Marvin W. Weinstein, Atty., U. S. Department of Justice, Washington, D. C., Phil McNagny, Jr., U. S. Atty., Fort Wayne, Ind., Lee A. Jackson, Atty., Department of Justice, Washington, D. C., for appellee.

Before DUFFY, Chief Judge, and FINNEGAN and SWAIM, Circuit Judges.


SWAIM, Circuit Judge.

This is an action for the recovery of income tax alleged to have been erroneously assessed and collected for the year 1941 and the period January 1, 1942 to November 9, 1942. From an adverse judgment below the plaintiffs appeal.

This is another case which presents an attempt to shift the incidence of taxation from one person to another by means of an anticipatory assignment of income. On July...

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