Hanson v. Landy

BELL, District Judge.

This is an action for refundment of income taxes for the year 1935. The tax was paid under protest, application for refund made by plaintiff and denied by defendant; whereupon, this suit was commenced.

The plaintiff during the year 1935 was an Assistant Professor in the Department of Agriculture of the University of Minnesota. The defendant was the Collector of Internal Revenue for the District of Minnesota. The plaintiff’s salary was paid in part by the University of Minnesota from funds received under the Act of May 8, 1914, 38 Stat. 372, 7 U.S.C.A. §§ 341-348, generally…