Gerrard v. Campbell

CAMPBELL, District Judge.

Plaintiff brought this action to recover allegedly excessive income taxes collected by defendant (hereinafter referred to as the collector) for the year 1943, plus interest. The original assessment was paid by plaintiff on August 19th, 1946, and a claim for refund was duly filed with the Commissioner of Internal Revenue on August 30, 1946. The present action was commenced April 23, 1947. An additional assessment for the year 1943 was paid by plaintiff on January 15, 1947, and a claim for refund of that amount was filed' on March 21, 1947. On December 10, 1947…