[DOWNLOAD] "Schillie v. Atchison" by United States Court of Appeals Eighth Circuit. ~ Book PDF Kindle ePub Free

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eBook details

• Title: Schillie v. Atchison
• Author : United States Court of Appeals Eighth Circuit.
• Release Date : January 20, 1955
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

Taxpayer, plaintiff below, filed suit in the District Court to recover $31,284.56, with interest thereon, which he alleged was improperly assessed and collected by defendant, formerly Acting Collector of Internal Revenue and presently Director of Internal Revenue at Little Rock, Arkansas, as a 50% "fraud penalty" under section 293(b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), for the years 1946 and 1947. Plaintiff attempted to amend his complaint to include recovery of the tax deficiencies paid by him for those years but the trial court granted defendants motion to dismiss the amendment to the complaint. The only issue presented to the jury, and with which we are concerned on this appeal, was whether the amounts paid as "fraud penalties" were improperly and erroneously collected from plaintiff for the years 1946 and 1947. The jury returned a verdict for the defendant and the taxpayer brings this appeal.

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