Hillyer, Edwards, Fuller, Inc. v. United States

BORAH, District Judge.

These two suits were brought by Hillyer, Edwards, Fuller, Inc., a Louisiana corporation engaged in the lumber manufacturing business, for the recovery of certain income and profits taxes alleged to have been illegally assessed and collected for the calendar years 1925 and 1926.

Part of such taxes for the year 1925 was paid to a collector of internal revenue who was not in office at the time the suits were filed, and the balance of the taxes sought to be recovered was paid for the years 1925 and 1926 to Jacob O. Bender, the incumbent collector, at the time the suits were…