Wilmington Steamboat Co. v. Sturgess

THOMSON, District Judge.

This is an action brought by the Wilmington Steamboat Company, elaimant-appellant, against Edward L. Sturgess, collector of internal revenue for tbe First district of New Jersey, defendant-appellee, to recover a part of certain additional income taxes alleged to have been erroneously collected from the plaintiff for the calendar year 1919'. The case was tried below by the court, a jury trial being waived. The judge, after hearing the evidence and argument on July 30, 1931, filed an opinion giving judgment for the de*832fendant. From the judgment so entered, this appeal is…