Crocker v. Carney

SWEENEY, District Judge.

This is an action at law to recover an excise tax alleged to have been illegally assessed and collected by the defendant, under section 213(a) of the National Industrial Recovery Act (48 Stat. 206). The tax was paid under protest, and the plaintiffs’ claim for refund, duly filed with the Commissioner of Internal Revenue, was denied.

Findings of Fact.

The plaintiffs are trustees of Crock-er, Burbank & Co. Ass’n, an association created under an indenture of trust. On March 24, 1933, the plaintiffs, acting as trustees of Crocker, Burbank & Co. Ass’n, adopted the following…