Rieck v. Heiner

SCHOONMAKER, District Judge.

This is an action at law to recover additional income taxes for the years 1920 and 1921, assessed against the plaintiff by the Commissioner of Internal Revenue and paid by the plaintiff under protest. These taxes grew out of additional assessments made by the Commissioner, owing to Ms recomputation of plaintiff’s returned profit on the sales of certain real estate and the disallowance of life •insurance premiums paid by plaintiff and claimed by Mm as allowable deductions from his taxable income. A jury trial was waived, and a stipulation of certain agreed facts was…