McDOWELL v. HEINER

No. 1088.

9 F.2d 120 (1925)

McDOWELL v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

December 4, 1925.


Attorney(s) appearing for the Case

William G. Heiner, of Pittsburgh, Pa., for plaintiff.

Walter Lyon, U. S. Atty., and Warren H. Van Kirk, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for the United States.


THOMSON, District Judge.

This bill seeks to restrain the defendant, as collector of internal revenue, from collecting, by warrant of distraint, certain ad valorem additions to the income taxes for the years 1913 to 1919, both inclusive, amounting to $217,999.47, assessed by the Commissioner of Internal Revenue. Plaintiff's counsel having set the case down for argument "upon the matters of law raised in the defendant's answer," the case was heard on bill and answer...

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