Whitmer v. Lucas

BALTZELL, District Judge.

A bill in equity was filed by appellant in which an injunction was sought to prevent the collection of a deficiency income tax for the taxable year 1921. The District Court found for appellees, and dismissed the suit.

The return of appellant for income tax purposes for the year 1921 was filed March 15, 1922. On September 30, 1925, the office of the Commissioner of Internal Revenue at Washington, D. C., sent a letter to appellant advising him that an additional or deficiency tax for said year had been determined because of the disallowance of certain deductions claimed…