Toledo Rys. & Light Co. v. McMaken

KILLITS, District Judge.

Petitions in these cases were filed on the same day, October 16, 1912, to recover of the defendant the sums of $3,066.82 and $2,248.52, respectively, excise taxes upon net income of the plaintiff, alleged to have been unlawfully demanded, and paid under protest by the plaintiff, and attempted to be assessed and collected under the Act of August 5, 1909 (36 Stat. 11). The actions were begun within the pertinent limitations of the applicable statute, section 3226, R.S., 26 U.S.C.A. § 156 (see 26 U.S. C.A. §§ 1672-1673 note), but the day does not appear exactly when, in…