UNION PAC. R. CO. v. BOWERS


21 F.2d 856 (1927)

UNION PAC. R. CO. v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

October 3, 1927.


Attorney(s) appearing for the Case

Clark, Carr & Ellis, Henry W. Clark and Edward N. Abbey, all of New York City, for plaintiff.

Charles H. Tuttle, U. S. Atty., and Samuel C. Coleman, Asst. U. S. Atty., both of New York City, of counsel, for defendant.


GODDARD, District Judge.

This is a motion to dismiss the complaint on the ground that it does not set forth a cause of action. The action was brought by the Union Pacific Railroad Company against Bowers, as collector of internal revenue, to recover $44,475.32, with interest thereon from September 21, 1925, alleged to have been erroneously assessed and collected as interest imposed by section 250 (b) of the Revenue Act of 1921 (42 Stat. 227 [Comp. St. § 6336 1...

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