Davidson & Case Lumber Co. v. Motter

POLLOCK, District Judge.

This is an action at law, brought by the Davidson ■'& Case Lumber Company, as plaintiff, against defendant as collector of internal revenue, to recover income and excess profits taxes paid by plaintiff under the income excess and war profits tax provisions of the Revenue Act of 1918 (40 Stat. 1057). All conditions of the law precedent to be had and done by plaintiff to enable it to bring and maintain this action have been done and performed. The questions raised for decision in order to determine the rights of the parties may be briefly stated, as follows:(1) Did the…