Roles v. Earle, Collector of Internal Revenue

ORR, Circuit Judge.

In the trial court appellant first proceeded upon the theory that the action should be brought against the United States of America and the Collector of Internal Revenue. His present position is that he has a cause of action against the Collector only.

Appellant was awarded a judgment against the Collector in the sum of $6,253.-81; he claims it should have been $24,365.-17, and is asking us to reverse because the trial Court refused to award him that amount. In the early stages of the proceedings before the trial Court it was agreed that the claim against the Collector…