Arthur C. Harvey Co. v. Malley

WILSON, Circuit Judge.

This is an appeal from a judgment of the District Court of Massachusetts in an action at law to recover an alleged overpayment of income taxes for the year 1918. In the first count of its declaration, the plaintiff-appellant-seeks to recover of the defendants, jointly and severally, the amount of the alleged overpayment under a count of indebitatus as-sumpsit; it also seeks to recover of John F. Malley, a former collector of internal revenue, in a second count for money had and received, the amount of the alleged overpayment; and, in a third count for money had and…