Teehan v. United States

BREWSTER, District Judge.

The plaintiff, as taxpayer, filed an income tax return for the year 1921, in which he showed that he had received $20,000 as dividends on stock of the Dunbar Pattern Company, a Massachusetts corporation. On July 21, 1923, he filed an amended return, which did not include these so-called dividends. At the same time he filed a claim for abatement of $3,106.18, which was rejected. Thereafter he paid this amount under protest, and, his claim for refund having been rejected, he brings these proceedings to recover that sum. It represents the surtax computed on $20,-000 of…