COLE v. UNITED STATES

No. 8533.

368 F.2d 555 (1966)

Albert E. COLE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

November 17, 1966.


Attorney(s) appearing for the Case

Robert E. Cole, Colorado Springs, Colo. (William T. Davis, Colorado Springs, Colo., on brief), for appellant.

Anthony Zell Roisman, Dept. of Justice (Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attorneys, Dept. of Justice, on brief), for appellee.

Before MURRAH, Chief Judge, and PICKETT and HICKEY, Circuit Judges.


HICKEY, Circuit Judge.

The taxpayer, Cole, filed this action pursuant to Section 1346, Title 28 U.S.C. The complaint alleged that a wagering tax had been erroneously or illegally assessed and collected by the United States Government, and prayed for the refund of the tax and penalty so collected. There were seven separate prayers appended to the complaint, each purporting to set out an additional claim. However, the language used in each prayer interchanged the words...

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