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SIMMONS v. UNITED STATES

No. 18826.

308 F.2d 938 (1962)

Wilson SIMMONS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

October 17, 1962.

Attorney(s) appearing for the Case

Thomas R. Ward, Roland J. Mestayer, Jr., Meridian, Miss., for appellant.

Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Carolyn R. Just, Morton K. Rothschild, Attys., Dept. of Justice, Washington, D. C., Thomas R. Ethridge, U. S. Atty., Oxford, Miss., Hosea M. Ray, U. S. Atty., for appellee.

Before CAMERON and JONES, Circuit Judges, and DeVANE, District Judge.

CAMERON, Circuit Judge.

This is a suit by appellant, hereinafter referred to as plaintiff, to recover Federal manufacturer's excise taxes imposed upon him by the Internal Revenue Service for the year 1950 in the amount of $439.321 plus interest. Jurisdiction is invoked under the provisions of 28 U.S.C. § 1291.

Plaintiff is a resident of West Point, Clay County, Mississippi; is now and was during the year 1950 engaged in business...

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