Appel v. Smith

EVANS, Circuit Judge.

The plaintiff brought suit to recover judgment for $111,493.02 and interest thereon, which sum had been paid by him as Federal income taxes for the years 1939, 1940, and 1941 and which he asserts were improperly assessed against him.

At the conclusion of the trial the Court made findings of fact and conclusions of law in favor of the defendant. Upon a judgment entered in accordance with them, the plaintiff prosecutes this appeal.

There is here involved a factual controversy. Plaintiff insists that the evidence conclusively establishes the existence of a valid partnership…