REID v. RAFFERTY


4 F.2d 749 (1925)

REID v. RAFFERTY, Collector of Internal Revenue.

District Court, E. D. New York.

March 3, 1925.


Attorney(s) appearing for the Case

Macklin, Brown & Van Wyck, of New York City (Pierre M. Brown, of New York City, of counsel), for plaintiff.

Ralph C. Greene, U. S. Atty., of Brooklyn, N. Y., and Nelson T. Hartson, Solicitor of Internal Revenue, of Washington, D. C. (Floyd F. Toomey, Sp. Atty., Internal Revenue, of Washington, D. C., of counsel), for defendant.


GARVIN, District Judge.

This is an action brought by the plaintiff to recover from the defendant, as collector of internal revenue for the First district of New York, the sum of $5,331.23, which he paid to the defendant under protest, after a warrant of distraint had been issued, on account of the income tax assessed against plaintiff for the year 1917, with penalty and interest, which plaintiff contends was illegally assessed against him. No facts are in dispute...

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