Harrison v. Heiner

GIBSON, District Judge.

The plaintiff has brought suit to recover certain moneys which are alleged to have been illegally collected by the defendant, collector of internal revenue, as part of the taxes of the Thomas Cronin Company for the years 1917 to 1922, inclusive. The parties waived a jury trial. Upon hearing before the court, the following facts were developed:

Findings of Fact.(1) E. J. Harrison and H. R. Donnally are the duly appointed, qualified, and aeting receivers of the Thomas Cronin Company, a corporation; the said receivers having been duly appointed by the court of common pleas…