Court of Appeals for the Eighth Circuit April 5, 1955, 15104_1 (George W. O'malley, Collector of Internal Revenue for the District of Nebraska v. Noel Cover)

SANBORN, Circuit Judge.

This is an appeal from a judgment for the plaintiff (appellee) entered upon the verdict of a jury in an action for the recovery of an alleged overpayment of income taxes for the year 1942. The defendant (appellant) asks that the judgment be reversed and that the District Court be directed to enter a judgment of dismissal or to grant a new trial.