Elliott v. United States

HALE, District Judge.

The petitioner, a resident of Thomaston, Me., brings this petition under the Tucker Act (24 Stat. 505), authorizing him to sue the United States to recover back income taxes paid in 1919 for 1918, and in 1920 for 1919, upon his shares in three wooden vessels, namely V64 of the schooner Margaret Throop, of 1,800 tons dead weight capacity, V«4 of the barkentine Cecil P. Stewart, of 1,800 tons, */64 of the barkentine Reine Marie Stewart, of-2,000 tons. He claims amortization upon each of these ships under section 214, subd. a (9) of the Revenue Act of 1918, passed by…