Abney v. Campbell

ATWELL, Chief Judge.

At the outset, it should be said that this case is almost de minimis non curat lex. It only involves $12.57 which the plaintiff alleges was distrained from her bank account at Marshall, Texas, by the defendant Collector.

The contest grows out of that provision of the Income Tax law which makes it the duty of the employer to retain from the employee who receives more than a certain amount during a three-month period, a certain percentage of such salary earned by the employee, and to transmit such portion, together with a like portion from the employer at the end of the…