Sigman v. Reinecke

AESCHUEER, Circuit Judge.

The appeal is from decree dismissing, on motion, bill for injunction to restrain the United States collector of internal revenue from collecting an excess profits tax for the year 1917.

Prior to April 1, 1918, a return for the tax of the previous year was filed and the amount of the tax as returned was paid. There was afterwards further assessment made, reduced in part, and the balance paid in September, 1922. In February, 1923, notice was given of further tax liability for 1917 of $1,456.51, and appellant was informed therewith that he might appeal from such tax, but…