American Cigarette & Cigar Co. v. Bowers

CLANCY, District Judge.

This is an action by the plaintiff, American Cigarette & Cigar Company, against the estate of Frank K. Bowers, deceased, as collector of internal revenue of the Second district of New York, to recover the sum of $8,542.18 as an alleged overpayment of its 1924 federal income tax.

For a number of years prior to 1924, the plaintiff corporation had been making advances to J. S. Murias y. Ca., a corporation of the state of New Jersey, engaged in the business of manufacturing cigars in Cuba, for the purpose of providing said J. S. Murías y. Ca. with funds to finance the…