NEW YORK & ALBANY LIGHTERAGE CO. v. BOWERS


4 F.2d 604 (1925)

NEW YORK & ALBANY LIGHTERAGE CO. v. BOWERS, Internal Revenue Collector.

District Court, S. D. New York.

February 13, 1925.


Attorney(s) appearing for the Case

Winifred Sullivan, of New York City, for plaintiff.

William Hayward, U. S. Atty., and Thomas J. Crawford, Asst. U. S. Atty., both of New York City, for defendant.


AUGUSTUS N. HAND, District Judge.

This is an action to recover income and excess profits taxes for the year 1917, collected by distraint. The return was filed by the plaintiff with the collector of internal revenue on March 26, 1918, and at the time of such filing $1,515.92 taxes were paid, "which plaintiff believed to be the entire amount for which it was liable for income and excess profits tax for the year 1917." On or about March 18, 1923, plaintiff received from...

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