Bashara v. Hopkins

BRYAN, Circuit Judge.

The appellant filed his bill in equity to enjoin the appellee, individually and as collector of internal revenue, from levying a distraint to collect the sum of $2,522.64, assessed against the appellant by the Commissioner of Internal Revenue.

The bill avers that on April 1, 1918, the appellant filed with the collector of internal revenue an income tax return for the year 1917 showing a total tax liability of $6,904.61, which he promptly paid; that on March 17, 1923, the Commissioner of Internal Revenue notified the appellant that his total-tax liability for the year 1917…