Stoddard v. Eaton

THOMAS, District Judge.

This is an action brought by the plaintiff to recover from the defendant certain additional income taxes assessed against the plaintiff in connection with his income tax returns for the years 1919, 1920, and 1921. The plaintiff paid these taxes under protest, and, his claim for refund having been rejected, he brings this action to recover the amounts paid. The additional taxes so assessed by the department and paid by the plaintiff were as follows: For the year 1919, $598.-85; for 1920, $843.16, and for 1921, $2,488.-47, plus interest in the amount of $502.10, making a…