Codman v. Miles

NORTHCOTT, Circuit Judge.

These suits were instituted by the appellant, who was the plaintiff below, against the appellees, who were defendants below, to recover income taxes paid by the plaintiff under protest on income received in the years 1918,1919, 1920, 1921, and 1922. Both suits involve the same questions, although the taxes were paid under different Revenue Acts and to different collectors of Internal Revenue at Baltimore, Md.; defendant Tait having succeeded defendant Miles as collector during the years named. <

In 1902 Maria P. Codman, of Bristol, R. I., died, leaving a will by which…