Parrott v. Noel

GRONER, District Judge.

This is an action brought by the plaintiff to recover from the defendant $22,915.25, with interest from October 28, 1924, being the sum assessed against plaintiff by the Commissioner of Internal Revenue as additional income taxes for the year 1920 and paid under duress. By appropriate proceedings the plaintiff appealed from the assessment so made to the Board of Tax Appeals, and, after he'aring there, the assessment was sustained.

■ The board made the following findings of fact, which are admitted to be correct:(1) On May 20, 1920, and for several years prior thereto,…