Pickering v. Alyea-Nichols Co.

ALSCHULER, Circuit Judge-

(after stating the facts as above). As to the facts there is no controversy. The taxes in question were assessed by the "Internal Revenue Commissioner, and on his imperative demand paid by or through defendant in error as agent, attorney in fact, or trustee, and in the same capacity it seeks refund. Under the circumstances it alone could and did produce the funds required to pay these taxes, and if they were unlawfully levied the government is in no position to narrowly question the right of defendant in error to maintain the suits for refund; and its contention that…