Lawhead v. Brast

BAKER, District Judge.

This is a suit brought originally by the Bank of the Monongahela Valley oí Morgantown, W. Va., against Edwm A. Brast, former collector of internal revenue. After the institution of the suit, the bank was placed in the hands of a receiver, who was duly substituted as party plaintiff. By stipulation, the case wa.s tried to the court without a jury.

No important facts in the case are in dispute, and are, very briefly, as follows: Within the time required by law, the Bank of the Monongahela Valley filed its income tax return for the years 1925 and 1926, and paid the amount of…