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DAVIDSON & CASE LUMBER CO. v. MOTTER

No. 827.

14 F.2d 137 (1926)

DAVIDSON & CASE LUMBER CO. v. MOTTER, U. S. Collector of Internal Revenue.

District Court, D. Kansas.

March 2, 1926.

Attorney(s) appearing for the Case

Warren Wattles, of Washington, D. C., and George Gardner, of Wichita, Kan., for plaintiff.

A. W. Gregg, Sol. Internal Revenue, and John R. Wheeler, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and Al. F. Williams, U. S. Atty., and Alton H. Skinner, Asst. U. S. Atty., both of Topeka, Kan., for defendant.

POLLOCK, District Judge.

This is an action at law, brought by the Davidson & Case Lumber Company, as plaintiff, against defendant as collector of internal revenue, to recover income and excess profits taxes paid by plaintiff under the income excess and war profits tax provisions of the Revenue Act of 1918 (40 Stat. 1057). All conditions of the law precedent to be had and done by plaintiff to enable it to bring and maintain this action have been done and performed...

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