WESTERFIELD v. RAFFERTY


4 F.2d 590 (1925)

WESTERFIELD v. RAFFERTY, Collector of Internal Revenue.

District Court, E. D. New York.

January 6, 1925.


Attorney(s) appearing for the Case

George I. Woolley, of Brooklyn, N. Y., for plaintiff.

Ralph C. Greene, U. S. Atty., of Brooklyn, N. Y. (Nelson T. Hartson, Solicitor of Internal Revenue, and Edward C. Lake, Attorney of Treasury Department, both of Washington, D. C., of counsel), for defendant.


INCH, District Judge.

This is a motion to dismiss a complaint, in an action brought by plaintiff to recover the sum of $170.34, representing an income tax alleged to have been illegally and erroneously collected from, and paid under protest by, plaintiff, during the year 1921, under the provisions of the Revenue Act of 1921 (Comp. St. Ann. Supp. 1923, § 6336 1/8a et seq.). The pleadings consist of complaint and answer...

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