Capewell Horse Nail Co. v. Walsh

THOMAS, District Judge.

This is an action brought to recover the sum of $1,-676.87, with interest from June 24, 1920, alleged to have been erroneously collected by defendant on account of income taxes of plaintiff for the years ending December 31, 1916, and December 31, 1917. The amount of additional taxes paid for 1916 was $416.-64, and $49.99 penally. Por the year 1917 'the amount of additional taxes was $1,080.-75, with penalty of $129.69.

Plaintiff alleges in its complaint that it filed its income tax return for the year 193.6, reporting its net income as $99,826.95; that it owned a…