GLENN v. PENN

No. 13230.

250 F.2d 507 (1958)

Seldon R. GLENN, former Collector of Internal Revenue, and William M. Gray, District Director of Internal Revenue, Appellants, v. Oscar PENN, Frank Penn, and W. E. Penn, Appellees.

United States Court of Appeals Sixth Circuit.

January 3, 1958.


Attorney(s) appearing for the Case

Arthur I. Gould, Washington, D. C., for appellants, Charles K. Rice, Ellis N. Slack, A. F. Prescott, Walter Akerman, Jr., Washington, D. C., J. Leonard Walker, Louisville, Ky., on the brief.

Walter B. Smith, Louisville, Ky., for appellees, Heber E. Johnson, Louisville, Ky., on the brief.

Before McALLISTER and MILLER, Circuit Judges, and LEVIN, District Judge.


PER CURIAM.

Appellees, who were growers of tobacco in Kentucky, paid income tax deficiencies assessed against them for the fiscal years ending the last day of February 1947 and 1948 and, after failing to obtain refunds claimed by them, brought this action in the District Court to recover the amounts claimed. The case was heard by a jury.

Most of the facts are not in dispute. Appellees delivered tobacco to a warehouse company for sale at auction in accordance...

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