Chandler v. Field

BINGHAM, Circuit Judge.

This action was brought by John P. H. Chandler against the collector of internal revenue for the District of New Hampshire to recover a portion of a federal income tax paid by him for the year 1925.

March 10, 1926, the appellant filed his income tax return for the calendar year 1925 showing a tax due of $3,282.99, which was duly paid. Thereafter the Commissioner assessed against the plaintiff an additional tax • for that year in the sum of $21,772.28, which was paid in April, 1928. Mareh 10,1930, the plaintiff filed a claim for refund of a part of > the tax paid, which…