Industrial Bankers of America, Inc. v. Handy

NIELDS, District Judge.

Indebitatus assumpsit under U.S.Rev. St. § 3226, as amended (26 U.S.C.A. §§ 1672-1673), to recover moneys wrongfully collected from the plaintiff by the defend*114ant as corporate income taxes. In its declaration plaintiff alleges: “That the collection on March 12, 1930, of $5,614.02, the collection on June 13, 1930, of $5,614.00, and the collection on November .15, 1930, of $11,396.42, by the defendant from the plaintiff, as and for an alleged corporate income tax and interest thereon for the fiscal year ended December 31, 1929, * * was illegal and invalid. That by reason…