Kehota Mining Co. v. Lewellyn

SCHOONMAKER, District Judge.

These two actions are for the recovery of income taxes alleged to have been illegally collected from the plaintiff, a mining corporation, by the two defendants as collectors of internal revenue. A jury trial was waived, and both eases were tried together. The suit against Lewellyn, the former collector, is to recover taxes paid during his term of office; i. e., $10,815.80, based on plaintiff’s original return for the year 1918, and the first two installments, aggregating $54,498.66, based on plaintiff’s original tax return for the year 1920, or a total of…