National Tool Co. v. Routzahn

JONES, District Judge.

This is an action for the recovery sof taxes alleged to have been illegally collected. It will be impossible at this time to fully review the issues involved or the considerations upon which decision has been reached.

It was understood at the hearing of the matter that the court should decide the questions upon the pleadings, motions, and statements of counsel. The collector of internal revenue being in default for answer, judgment was, upon motion, entered for the plaintiff on February 27, 1928. A motion to vacate the default judgment and for leave to answer was filed…