OWEN v. UNITED STATES

No. 16694.

277 F.2d 790 (1960)

John Charles OWEN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

April 5, 1960.


Attorney(s) appearing for the Case

John Charles Owen, Colton, Cal., in pro. per.

Charles K. Rice, Asst. Atty. Gen., Lloyd J. Keno, Robert N. Anderson, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Lillian W. Stanley, Asst. U. S. Attys., Los Angeles, Cal., for appellee.

Before POPE and JERTBERG, Circuit Judges, and KILKENNY, District Judge.


PER CURIAM.

Appellant filed this action in the district court seeking a money judgment from the United States. His action was dismissed by summary judgment. He sought recovery for money alleged to have been improperly collected as income taxes. He asserts that the income which the Sixteenth Amendment permitted to be taxed was only that portion of appellant's receipts which remained after deduction of all his personal expenses. Therefore, he says, those portions of...

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