JOHN J. ROCHE CO. v. EATON

No. 2966.

14 F.2d 857 (1926)

JOHN J. ROCHE CO. v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

September 20, 1926.


Attorney(s) appearing for the Case

Arthur L. Shipman, of Hartford, Conn., for plaintiff.

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., and Frank C. Leslie, Sp. Atty. Internal Revenue, of Washington, D. C., for the United States.


THOMAS, District Judge.

In this action the plaintiff company seeks to recover $607.76, the amount of an excise tax levied on the business of the defendant and paid under protest. The assessment was levied under the provisions of section 900, title 9, of the Act of February 24, 1919 (Comp. St. § 6309 4/5a), the relevant parts of which read as follows:

"That there shall be levied, assessed, collected, and paid upon the following articles sold or leased...

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