United States v. Anderson

KERNER, Circuit Judge.

In this case the United States imposed a ten percent tax upon certain payments made by Harold S. Anderson (hereafter referred to as “taxpayer” or “appellee”) to the receiver, and later to the trustee in bankruptcy, of the Lake Shore Athletic Club, Chicago, Illinois. Appellee paid the tax and filed a refund claim, the Commissioner of Internal Revenue rejected the claim, and the appellee brought this action to recover the tax. Section 501 of the Revenue Act of 1926, as amended by Section 413 of the Revenue Act of 1928, 45 Stat. 864, 26 U.S.C. Secs. 950-952, 26 U.S.C.A. §§…