CARMICHAEL v. UNITED STATES

No. 16492.

245 F.2d 676 (1957)

Dan L. CARMICHAEL, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 19, 1957.


Attorney(s) appearing for the Case

Samuel A. Miller, Atlanta, Ga., Nall, Sterne, Miller, Cadenhead & Dennis, Atlanta, Ga., of counsel, for appellant.

C. Guy Tadlock, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., James W. Dorsey, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Ellis N. Slack, Harry Baum, Kenneth E. Levin, Attys., Dept of Justice, Washington, D. C., for the United States.

Before RIVES and CAMERON, Circuit Judges, and DAWKINS, District Judge.


PER CURIAM.

The Director of the Internal Revenue Service declared a deficiency in the amounts of the appellant's income tax returns for the years 1951 and 1952. Taxpayer had also assessed against himself a self-employment tax for the same years in accordance with 26 U.S.C.A. §§ 480-482. The Director denied that taxpayer was a self-employed person and declared an overassessment of such amounts. Taxpayer paid the deficiency declared and came into the District...

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