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RAILROAD STEVEDORING CORPORATION v. BOWERS

7 F.2d 781 (1925)

RAILROAD STEVEDORING CORPORATION v. BOWERS, Collector.

District Court, S. D. New York.

October 12, 1925.

Attorney(s) appearing for the Case

Gilbert & Gilbert, of New York City, for plaintiff.

Emory R. Buckner, U. S. Atty., and S. E. Hall, Asst. U. S. Atty., both of New York City, for defendant.

Before Hon. JACOB TRIEBER, U. S. Dist. Judge, Eastern District of Arkansas, sitting by assignment.

TRIEBER, District Judge (sitting by assignment).

The action is to recover the sum of $9,359.42, paid on an additional excess profits tax assessment made by the Commissioner of Internal Revenue for the year 1917, which was paid under protest by the plaintiff, and $1 interest on the aforesaid additional tax. In the original return, the plaintiff claimed to be subject only to the tax at the rate of 8 per cent. of its net income...

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