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HUBBARD v. MELLON

No. 4286.

5 F.2d 764 (1925)

HUBBARD v. MELLON, Secretary of Treasury, et al.

Court of Appeals of District of Columbia.

Decided May 4, 1925.

Attorney(s) appearing for the Case

Clinton Robb, of Washington, D. C., and F. N. Nay, of Boston, Mass., for appellant.

Peyton Gordon, V. E. West, and C. T. Hendler, all of Washington, D. C., for appellees.

Before MARTIN, Chief Justice, VAN ORSDEL, Associate Justice, and HATFIELD, Judge of the United States Court of Customs Appeals.

HATFIELD, Acting Associate Justice.

The appellant, the plaintiff below, alleged in his bill of complaint that he was a citizen of the United States, residing in Boston, Mass.; that in accordance with the provisions of the federal Income Tax Law he filed an income tax return, on March 10, 1924, with the deputy collector of internal revenue at Boston, Mass., and duly paid the tax assessed against him; that the appellees, defendants below, through their agents and subordinates...

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