Meigs v. United States

SWEENEY, District Judge.

This is an action to recover income taxes alleged to have been illegally assessed and collected. All payments, returns, claims for refund and other action prerequisite to this suit have been duly made and filed in due season, and the proper time has elapsed after the filing of such claims to enable the plaintiff to sue. The plaintiff contends that compensation received by him from the Pondville State Cancer Hospital was not taxable under the Revenue Act since the hospital was an agency or instrumentality of a State or a political subdivision thereof engaged in an…