Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky v. Theo W. And Mary Louise Bates

STEWART, Circuit Judge.

This appeal is from the district court’s judgment awarding the taxpayer a refund of income taxes which the court found to have been erroneously and illegally collected.

There is no dispute about the facts. In 1948 a Ford dealer advertised in the Louisville newspapers that the 1949 Fords would be on display at his place of business on Júne 18, 1948. The general public was invited to visit his showroom, inspect the new cars, and register for the purpose of a drawing for a new automobile to be awarded on the evening of that day.

The appellees, husband and wife, went to the…