Crompton & Knowles Loom Works v. White

MORTON, Circuit Judge.

The plaintiff brought an action at law in the United States District Court against the defendant as collector of internal revenue to recover $16',055.57 which it had been required to pay as interest on a certain deficiency assessment. The ease was tried, jury waived, before the District Judge, upon an agreed statement of facts and certain documentary evidence. The District Judge gave judgment for the defendant, and the plaintiff has appealed.

The question presented is a very narrow one. On January 14,1925, the commissioner assessed on the plaintiff an additional income…