Beam v. Hamilton

KNAPPEN, Circuit Judge.

This writ brings up for review a judgment rendered in favor of the collector in a suit by plaintiff in error to recover a penalty of 50 per cent, assessed (and paid under protest) for alleged failure to make a return under the Revenue Act of October 3, 1917 (40 Stat. 300 [Comp. St. 1918, § 6336%a et seq.]). During that calendar year (and for many years before) plaintiff in error was the vice president and general manager of a distillery, for which service he received an annual salary of $4,200. On his shares of stock therein he drew dividends of $18,000. He was also on…