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KEMPER v. MOTTER

No. 917.

25 F.2d 1010 (1927)

KEMPER v. MOTTER, Collector of Internal Revenue.

District Court, D. Kansas, Second Division.

December 31, 1927.

Attorney(s) appearing for the Case

E. A. Boyd, of Wichita, Kan., for plaintiff.

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 to recover an amount of taxes charged and collected from the plaintiff as receiver of the Kansas City, Mexico & Orient Railway Company during the period from March 20, 1920, to September 30, 1924. The amount so collected by the government is the sum of $2,409.50. These taxes were paid under protest, and claim for refund was duly filed and denied before action to recover brought. Hence defendant admits all facts...

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