GODDARD, District Judge.
This is a motion by defendant, the collector of internal revenue, for judgment upon the pleadings. The action was brought by the plaintiff to recover $1,041.09, composed of a tax of $743.60, with interest and penalty of $297.49, paid under protest, for the year 1917, under the War Revenue Act of 1917. Act Oct. 3, 1917, c. 63 (40 Stat. 300).
It appears that during the year 1917 the plaintiff, Mr. Lindsay, was the president of the New...
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