LAFAYETTE WORSTED CO. v. PAGE

No. 215.

6 F.2d 399 (1925)

LAFAYETTE WORSTED CO. v. PAGE, Collector of Internal Revenue.

District Court, D. Rhode Island.

June 24, 1925.


Attorney(s) appearing for the Case

Michael J. Lynch, of Providence, R. I., Harry S. Hall, of Washington, D. C., and Frederick G. Fischer, of New York City, for complainant.

Norman S. Case, U. S. Atty., and Harold A. Andrews, Asst. U. S. Atty., both of Providence, R. I., for defendant.


MORTON, District Judge.

The plaintiff was assessed and paid income taxes for the years 1918 and 1919. Thereafter applications for refunds were filed by it, on which about $167,000 was repaid. Later the Commissioner, having become convinced that the refund was erroneously allowed, made a "jeopardy" assessment, as it is called, of additional taxes upon the plaintiff for the same years and in the same amount as the refund. In so doing he relied upon the same figures...

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