Schuster v. Nichols

BREWSTER, District Judge.

This is an action brought to recover income taxes, amounting in the aggregate to $14,085.14, assessed upon the plaintiffs income, which taxes were paid under protest. Claims for refund wore duly filed and denied. The facts are not in dispute. Briefly stated, they are as follows:

The plaintiff filed his returns of net income for the calendar years 1918, 1919, 1920, and 1921. In his return for each of said years he deducted from his gross income certain amounts which he had contributed during the years in question to the East Douglas Evergreen Cemetery Company, of East…