KIESEL v. UNITED STATES

No. 76-1123.

545 F.2d 1144 (1976)

Kenneth K. KIESEL, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 9, 1976.


Attorney(s) appearing for the Case

Paul R. Shy, Kansas City, Mo., for appellant; Walter K. Disney, Kansas City, Mo., on brief.

John A. Dudeck, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee; Bert C. Hurn, U. S. Atty., Kansas City, Mo., Scott P. Crampton, Asst. Atty. Gen. and Gilbert E. Andrews, Elmer J. Kelsey, John A. Dudeck, Jr., Attys., Washington, D. C., on brief.

Before BRIGHT and WEBSTER, Circuit Judges, and TALBOT SMITH, Senior District Judge.


PER CURIAM.

Kenneth Kiesel appeals from a judgment for the government on his complaint seeking a refund of employment taxes paid, and on the government's counterclaim for the unpaid balance due.

In 1969, 1970, and 1971, appellant operated a proprietorship known as Ken Kiesel & Associates, which served as a sales representative to manufacturers of food service equipment and contract furniture. Three salesmen were under contract to him. Appellant treated...

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