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WALSH v. CAPEWELL HORSE NAIL CO.

No. 131.

4 F.2d 991 (1925)

WALSH, Collector of Internal Revenue, v. CAPEWELL HORSE NAIL CO.

Circuit Court of Appeals, Second Circuit.

February 2, 1925.

Attorney(s) appearing for the Case

Allan K. Smith, U. S. Atty., of Hartford, Conn. (Nelson T. Hartson, Solicitor of Internal Revenue, and T. Ellis Allison, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for plaintiff in error.

Shipman & Goodwin, of Hartford, Conn. (Arthur L. Shipman, of Hartford, Conn., of counsel), for defendant in error.

Before ROGERS, HOUGH, and HAND, Circuit Judges.

HAND, Circuit Judge.

The action was at law by a taxpayer to recover from the collector money erroneously collected. It is conceded that the taxes were not due, but the defendant insists that as they were paid voluntarily and without protest, the plaintiff may not recover. The facts appear from the complaint and are as follows: For the year ending December 31, 1916, the plaintiff deducted a certain sum as expense and loss in its operations. The assessing authorities...

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