Lewis v. O'MALLEY

WOODROUGH, Circuit Judge.

This action was brought by W. Glen Lewis against the Collector of Internal Revenue to recover a deficiency in income tax assessed against and collected from Mr. Lewis for the year 1936, on the ground that the exaction was illegal. On the trial of the case to the court without jury, the Collector rested at the conclusion of plaintiff’s evidence and moved for judgment of dismissal. The court thereupon made comprehensive, detailed findings of fact and conclusions of law, accompanied by written opinion, and entered judgment dismissing the case at plaintiff’s costs.…