Marvin L. Gehman v. Francis R. Smith, Collector of Internal Revenue

We have examined the briefs and the record and have considered carefully the oral arguments of the parties in this case. Smith as Collector of Internal Revenue assessed against and collected from Gehman the sum of $4,289.40 as taxes. See sections 2321 and 3206 of the Internal Revenue Code, 26 U.S.C. Gehman sued Smith to obtain a refund of the full amount. The court below properly held that of the sum of $4,289.40 assessed, $4,037.40 was correct in amount and was assessed in accordance with the laws of the United States. The court below held álso that the assessment of $252.00 against .the…