Ritter v. United States

SCHOONMAKER, District Judge.

This ease is now before the court on statutory demurrer filed under the Pennsylvania Practice Act of 1915 (Pa. St. 1920, §§ 17181-17204). The well-pleaded facts of the statement of claim are therefore admitted. So far as a reference to them is necessary for the discussion of this ease on demurrer, they are as follows:

The plaintiff, on or about April 1, 1918, filed an income tax return under the Revenue Act of 1917 (40 Stat. 300), disclosing a tax liability for the calendar year 1917 of $6,964.95, and paid that amount. His correct tax liability for that year was,…