Hewes v. Heiner

THOMSON, District Judge.

The plaintiff in this suit seeks to recover from the defendant $4,733.41, with interest, being additional income taxes assessed against him for the calendar year 1918, which amount the plaintiff paid under protest; his claim for refund being filed and refused. The facts are stipulated, and from these arise the question of law.

*749The tax is estimated on an alleged profit realized by the plaintiff from the sale, in 191.8, of a strip of land in the city of Brie, having a front of 40 feet on East Twelfth street, and extending through the square to Thirteenth street. The…