Christophersen & Kiaer, Inc. v. United States Navigation Co.

This is an action upon an agreement of the defendant to pay the plaintiff a share of loading agency commissions received by the defendant on ships secured by the plaintiff.

That the plaintiff earned its commission cannot be and is not seriously denied. The defendant, however, attacks the plaintiff's right to institute this action for its failure to pay the federal tax assessed on ship brokers. Section 1001 of the Internal Revenue Act of 1919 (40 U. S. Stat. at Large, 1127) provides: “ That on and after January 1, 1919 there shall be levied, collected, and paid annually the following special…