Rockland & Rockport Lime Corp. v. Ham

PETERS, District Judge.

This case was heard by me without a jury, a stipulation having been filed by which the essential facts were presented by agreement and a jury waived.

The suit is brought to recover taxes alleged to have been erroneously and illegally collected by the defendant, a collector of internal revenue. On March 7,1924, the plaintiff, as successor to the Rockland & Rockport Lime Company, paid to the defendant after demand $130,456.53, of which $115,414.44 was for excess profits taxes, and $15,042.09 income taxes, for the year 1917. These amounts were paid by the plaintiff by…