Court of Appeals for the Tenth Circuit April 17, 1935, 1119 (Motter v. Smyth)

KENNEDY, District Judge.

In 1928, Charles H. Smyth made his income tax return for the calendar year upon which the ascertained tax was paid in due course. Thereafter, the Internal Revenue Bureau determined that the taxpayer was liable for an additional tax in the sum of some $29,000.