Coley v. Pickering

FITZHENRY, District Judge.

This is an action brought by the receiver and trustee in bankruptcy of the estate of the Red Bud Shoe Company, bankrupt, against John L. Pickering, collector of internal revenue for the Eighth revenue district of Illinois, to recover income and excess profit taxes alleged to have been erroneously assessed and collected for the year 1917, in the sum of $13,492.-19, together with interest thereon from July 17, 1920, at the rate of 6 per cent, per annum. The cause was submitted to the court without the intervention of a jury.

During the year 1917, and for some years…