Union Bank & Trust Co. v. McColgan

The State Treasurer has appealed from a judgment for plaintiff, refunding income taxes levied against a trustee of an express trust under the Personal Income Tax Act of 1935 (Stats. 1935, p. 1090, ch. 329; 3 Deering’s Gen. Laws, Act 8494; Rev. & Tax. Code, §§ 17001, et seq.), which were paid under protest. Defendant filed a general demurrer to the complaint. The demurrer was overruled and defendant was granted 15 days to answer. He failed to answer the complaint. Upon motion of plaintiff the defendant’s default was duly entered and judgment was rendered against him for the sum of $6,042.71,…