MATTESON CO. v. WILLCUTS


12 F.2d 447 (1926)

MATTESON CO. v. WILLCUTS, Collector of Internal Revenue for Minnesota.

District Court, D. Minnesota, Third Division.

March 1, 1926.


Attorney(s) appearing for the Case

Oppenheimer, Dickson, Hodgson, Brown & Donnelly, of St. Paul, Minn., for plaintiff.

Lafayette French, Jr., U. S. Atty., and Leland W. Scott, Asst. U. S. Atty., both of St. Paul, Minn., for defendant.


CANT, District Judge.

By this action, plaintiff, a corporation engaged as agent in soliciting and writing various kinds of insurance, seeks to recover certain moneys paid as income taxes, which it claims were wrongfully exacted by the government. Its right to such recovery has been denied by various administrative officers of the government having such matters in charge.

Plaintiff's action arises out of its claim that it should be classified as a personal...

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