Chemische Fabrik Von Heyden Aktiengesellschaft v. Tait

CHESNUT, District Judge.

This is a suit at law by the plaintiff to recover ineome tax collected for the year 1919 in the amount of $160,254.17. The defenses are: (a) That the tax (with the exception of the amount of $3,095.90, which has been refunded since the beginning of the suit) was properly due and payable; (b) that the plaintiff’s claim for refund was not filed within four years after the payment of the tax, as is required by Rev. St. 3228 (title 26, USC A § 157); and (e) that if any amount of tax is recoverable, only 78 per cent, is payable to the plaintiff and the remaining 22 per…