Imhoff-Berg Silk Dyeing Co. v. United States

RUNYON, District Judge.

This action .was instituted pursuant to the provisions of section 24, par. 20, of the Judicial Code, as amended (28 USCA § 41 (20), to recover the sum of $7,042.68, income and profits taxes assessed and collected for the calendar year 1918, and was tried before the court without a jury.

There is no question presented as to the legality or correctness of the assessment of this sum, and the controversy arises because said sum is alleged to have been erroneously and illegally collected and payment thereof made under protest and threat of dis-traint, after the expiration of…