Jewelers' Safety Fund Soc. v. Edwards

THACHER, District Judge.

In Jewelers' Safety Fund Society v. Lowe (C. C. A.) 274 F. 93, the present plaintiff sued to recover taxes upon income for the years 1912, 1913, 1914, and 1915, assessed under section 38 of the Act of August 5; 1909 (36 Stat. 11), which imposed an exeise tax upon corporations, and section 2G (b) of the Act of October 3, 1913 (38 Stat. 114), which imposed an income tax pursuant to the Sixteenth Amendment of the Constitution. Plaintiff now seeks to recover income taxes for the year 1916, assessed under the Revenue Act of September 8, 1916 (39 Stat. 765), income and…