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SUGG v. HOPKINS

No. 4586.

11 F.2d 517 (1926)

SUGG et al. v. HOPKINS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

February 3, 1926.

Attorney(s) appearing for the Case

H. E. Jackson, of San Angelo, Tex., and T. W. Gregory, of Houston, Tex. (Collins & Jackson, of San Angelo, Tex., on the brief), for plaintiffs in error.

Henry Zweifel, U. S. Atty., and N. A. Dodge, Sp. Asst. U. S. Atty., both of Fort Worth, Tex. (Morrow H. Boynton, Asst. U. S. Atty., of Ballinger, Tex., and A. W. Gregg, Sol. of Internal Revenue, and Floyd F. Toomey, Sp. Atty., Internal Revenue, both of Washington, D. C., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

WALKER, Circuit Judge.

This was an action by the plaintiffs in error, J. D. Sugg and R. C. Ferguson (herein called plaintiffs), to recover the amount of tax, penalties, and interest paid by them under protest on October 23, 1923, with interest on that amount. That amount was exacted under the excess profits tax provision of the War Revenue Act of 1917 (section 201, 40 Stat. 303 [Comp. St. 1918, § 6336 3/8b]), levying such tax "upon the income of every corporation...

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