Harbison v. Lewellyn

GIBSON, District Judge.

The plaintiff, one of a number of stockholders of the Harbison-Walker Refractories Company, has brought his action against the defendant to recover income tax which he alleges was illegally assessed against him by the Commissioner of Internal Revenue and illegally collected from him by the defendant. By stip*127ulation, the ease was tried by the court without a jury.

Findings of Fact.(1) Ralph W. Harbison, the plaintiff, is a citizen of the state of Pennsylvania and a resident of the Western district thereof; and C. G. Lewellyn, the defendant, on June 7, 1918, when the tax…