Heiner v. Mellon

These cases, tried below in the federal court for western' Pennsylvania and argued together here, arise from the same facts and present the same' questions of law. Each action was brought against D. B. Heiner, as former Collector of Internal Revenue and individually, to recover an amount paid under protest by the taxpayer in 1Q2£ upon a deficiency assessment of his 1920 income tax. The amounts taxed as additional income were the distributive shares of certain profits alleged to have been earned by‘ each in 1920 as a partner in two firms, Due demand for a refund was made. In No. 144 the…