Untermyer v. Bowers

L. HAND, Circuit Judge.

This appeal is in an action to recover from the collector income taxes unlawfully collected for the year 1919; it is from a judgment dismissing the third amended complaint for insufficiency in law upon its face. On .September 18, 1930, the plaintiff took out his writ, and two days later he served it with a complaint which he first amended on October 4, 1932, and again on January 26, 1933. This complaint was in two counts; the first, for money had and received in the sum of $29,497.30; the second, having been abandoned, we may disregard. On a motion for judgment on the…