Roles

In the trial court appellant first proceeded upon the theory that the action should be brought against the United States of America and the Collector of Internal Revenue. His present position is that he has a cause of action against the Collector only.

Appellant was awarded a judgment against the Collector in the sum of $6,253.-81; he claims it should have been $24,365.-17, and is asking us to reverse because the trial Court refused to award him that amount. In the early stages of the proceedings before the trial Court it was agreed that the claim against the Collector should be tried by a jury and the claim against the United States tried by the Court. A jury was empaneled and two questions submitted to them, dealing with the question of whether the Commissioner had properly included as taxable certain income received by appellant. The jury answered the questions in the negative. Thereafter, the Court entered judgment in favor of appellant and against the Collector in the said sum of $6,253.81. This judgment was entered January 2, 1951, and represented the amount which the Court determined to be the total amount of the refund claim collected by the appellee Collector. From this…