P. GARVAN, INC. v. EATON

No. 2987.

20 F.2d 422 (1927)

P. GARVAN, Inc., v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

June 2, 1927.


Attorney(s) appearing for the Case

J. Gilbert Calhoun, of Hartford, Conn., and E. St. Clair Thompson, of New York City, for plaintiff.

John Buckley, U. S. Atty. and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., and John R. Wheeler, Sp. Counsel Bureau of Internal Revenue, of Washington, D. C., for defendant.


THOMAS, District Judge.

This is an action at law to recover income and excess profits taxes in the amount of $68,634.16 for the fiscal years ending November 30, 1917, 1918, 1919, and 1920, which are alleged to have been erroneously assessed and collected under the provisions of the Revenue Acts of 1917 (40 Stat. 300) and 1918 (40 Stat. 1057). By stipulation on file, trial before a jury was waived.

The plaintiff is...

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