Ewing-Thomas Converting Co. v. McCaughn

KIRKPATRICK, Dictrict Judge.

This is an action at law to recover $24,338.97, alleged to have been erroneously collected from the plaintiff as income taxes for the year 1919. The taxpayer took an appeal to the United States Board of Tax Appeals from a deficiency in tax proposed to be assessed against it by tho Commissioner of Internal Revenue. The United States Board of Tax Appeals hold the proposed action of the Commissioner was lawful, and the tax was thereupon assessed and collected. Thereafter the plaintiff instituted this suit, which was tried before the court; jury having been waived by…