Lewis v. White

BREWSTER, District Judge.

This is an action to recover an additional tax assessed and paid for the taxable year 1928. The question arises on defendant’s demurrer to the plaintiff’s declaration, which contains the following material allegations :

The additional assessment of $5,182.01, paid under protest March 10, 1931, by the plaintiff, was due to the inclusion by the Commissioner of Internal Revenue as a part of plaintiff’s income for the calendar year 1928, of income received by the trustees under a written agreement of trust entered into between the plaintiff and the First National Bank of…