Anderson v. Bowers

WYCHE, Chief Judge.

This is an action for the recovery of income taxes alleged to have been erroneously paid by plaintiff and illegally collected by the government for the calendar year 1943. It is admitted that the defendant was, at the time such taxes were paid and collected, the Collector of Internal Revenue for the State of South Carolina and that all payments made by the plaintiff were made to him in such capacity though prior to the date this action was commenced he had resigned and is not now the Collector of Internal Revenue. It is further admitted that this Court has jurisdiction to…