Larkin v. Gage

HAZEL, District Judge.

In this action plaintiff seeks' to recover from defendant, as Collector of Internal Revenue of the United States, $18,594.12, an assessment under the Income Tax Act of 1920, paid under protest, and in which plaintiff’s claim for refund has been ignored. The undisputed facts disclose that plaintiff in his lifetime owned a house and lot on North street, Buffalo, N. Y., wherein he resided from 1901 to January, 1912, when he removed to another house built by him in this city. The North street premises adjoined property on Summer street, which plaintiff as owner rented to…