Schwab v. United States

EVAN A. EVANS, Oircuit Judge.

Plaintiff brought this action to recover sums paid under protest as special taxes and penalties levied and assessed against him. They were assessed by the internal revenue eollee-1 tor because in 1920 plaintiff carried on the business of a retail liquor dealer, without having paid the.specified tax provided therefor by section 3242, R. S. (Comp. St. § 5965).

Prior to the commencement of this action, plaintiff sought and secured a refund of a part of the sums thus paid. The District Court ordered a further refund, but disallowed the balance of the claim. To review…