Penrose v. Skinner

KENNEDY, District Judge.

This is an action in which the plaintiff seeks to recover a tax paid to the collector of internal revenue for the district of Colorado under a protest made at the time of payment. An amended answer was filed to the amended complaint in the cause, which answer has been attacked by general demurrer, and in this form the matter is now before this court. ,

It appears from the allegations of the amended complaint that in 1914 the plaintiff, within the time provided by law, filed with the defendant his income tax return for the year 1913, and paid the defendant the tax such…