PETERS, District Judge.
This action was brought to recover the sum of $3,941.60 paid under protest by the plaintiff as income tax for the year 1918. The plaintiff appealed from the assessment made by the collector, whose determination was sustained by the Board of Tax Appeals. It appears that the plaintiff filed his income tax report for the year 1918 with the income tax collector at Portsmouth, N. H., who then had jurisdiction over Maine. There is no record evidence...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.