Harder v. Irwin

COOPER, District Judge.

This is an action brought by plaintiff to recover the sum of $29,958.88 income tax for the year 1917, which she alleges was illegally exacted from her by the defendant as internal revenue collector. The facts are substantially undisputed and are as follows:

In 1917, and for some years prior thereto, the High Rock Knitting Company (hereinafter referred to as the company or corporation) was a manufacturing concern having its principal office and place of business at Philmont, N. Y. The plaintiff was a stockholder, owning 1,200 shares' of a total of 3,500 shares of common…