Seneca Hotel Co. v. United States

GREEN, Judge.

This suit was instituted to recover $19,062.65 income and profits taxes which the plaintiff alleges were illegally collected from it, and the case has been submitted on the demurrer to the petition.

The allegations of the petition material to a ruling upon the demurrer are in substance that the plaintiff, prior to March 1, 1913, and up to and including June 30, 1919, successfully operated a bar in its hotel located at Rochester, N. Y., where it sold wines and other liquors; that on March 1, 1913, this bar had a good will attached of the value of not less than $97,839.65, and at…