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MILLER v. UNITED STATES

Civ. A. No. 2648.

130 F.Supp. 914 (1954)

Harold W. and Elizabeth MILLER, Plaintiff, v. UNITED STATES of America, Seldon R. Glenn, former Collector of Internal Revenue, and William M. Gray, Director of Internal Revenue, Defendants.

United States District Court, W. D. Kentucky, at Louisville.

December 28, 1954.

Attorney(s) appearing for the Case

Louis Seelbach, Albert Reutlinger, Middleton, Seelbach, Wolford, Willis & Cochran, Louisville, Ky., for plaintiffs.

J. Leonard Walker, U. S. Atty., Rhodes Bratcher, Asst. U. S. Atty., Louisville, Ky., for defendants.

SHELBOURNE, Chief Judge.

This case was tried to the Court March 4, 1954, and upon the evidence adduced at that trial, the pleadings and exhibits in the case, the Court makes the following —

Findings of Fact

1. The plaintiff Harold W. Miller, individually, seeks to recover $17,772.61, with interest, alleged income taxes, excess profits taxes and declared value excess profits taxes paid by him as the sole transferee and stockholder of the Melrose...

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