W. A. Gordon & Co. v. Lines

BURNS, District Judge.

Petitioner, a corporation, prays judgment against the collector of internal revenue for the district of Louisiana in the sum of $5,556.29, with interest and costs, alleging the unlawful collection of that amount for the year 1917 by threat of a warrant of distraint, over its protest, and its failure to obtain a refund after exhausting its statutory remedies. Issue being joined on the legality of the tax, the ease came on for trial, when a jury was waived by written stipulation. In lieu of a verdict, findings of fact are requested on both sides, pursuant to which I find…