Atwood v. United States

RAYMOND, District Judge.

Claimant seeks recovery, with interest, of the amount of two certificates of overassessment issued by the Commissioner of Internal Revenue for income taxes paid by claimant for the years 1922 and 1923. For the year 1922, claimant paid $1,978.10 under item 4 of the return, designated as “Income from partnerships, fiduciaries,” etc., on receipts from Atwood Lumber Company. For the year 1923, claimant paid $745.68 under the following items: Item 1, “Salary, wages, commissions, etc., from Atwood Lumber Company $8800,” and item 4, “Income from partnerships, fiduciaries,…