Walsh v. Capewell Horse Nail Co.

HAND, Circuit Judge.

The action was at law by a taxpayer to recover from the collector money erroneously collected. It is conceded that the taxes were not due, but the defendant insists that as they were paid voluntarily and without protest, the plaintiff may not recover. The facts appear from the complaint and are as follows: For the year ending December 31, 1916, the plaintiff deducted a certain sum as expense and loss in its operations. The assessing authorities declined to accept this de*992duetion and assessed the tax in disregard of the plaintiff’s claim. Thereupon the plaintiff filed an…