S. W. Flower Co. v. Denman

HAHN, District Judge.

This is an action for the recovery of income tax claimed to have been unlawfully assessed and collected by the defendant. Recovery is sought for the fiscal years ending April 30, 1919, and April 30, 1920, in the amount of $25,480.48. The sole reason advanced for such recovery in the evidence is that the commissioner unlawfully reduced the salaries voted to the officers of the plaintiff company by its directors for said years.

The view I am compelled to take of the case makes it necessary to consider only one of the defenses of the government. It is urged that the court had…