Bankers' Trust Co. v. Bowers

GODDARD, District Judge.

This is a motion to dismiss a complaint on the ground that it failed to state facts sufficient for a cause of action. The complaint- alleges two causes of action to recover federal income taxes paid by the plaintiffs under protest and duress.

The decedent died a resident of the city, county, and state of New York on April 4, 1921. On or about March 15, 1922, plaintiffs, as his executors, filed two income tax returns, reporting in one return the net income received by the decedent during the calendar year 1921, and in the other return the net income received by…