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PORTER v. UNITED STATES

No. 1265.

20 F.2d 935 (1927)

PORTER, State Commissioner of Finance, v. UNITED STATES.

District Court, D. Idaho, S. D.

June 23, 1927.

Attorney(s) appearing for the Case

Frank L. Stephan, Atty. Gen., and Leslie J. Aker, Sp. Atty., of Boise, Idaho, for plaintiff.

H. E. Ray, U. S. Atty., and William H. Langroise, Asst. U. S. Atty., both of Boise, Idaho, and A. George Bouchard, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for defendant.

CAVANAH, District Judge.

The commissioner of finance of the state of Idaho, as liquidating agent of the Citizens' State Bank of Buhl, brings this suit to recover from the United States certain income taxes alleged to have been erroneously assessed and collected from the bank for the taxable years 1917, 1918, 1919, and 1920, under the income and excess profits tax provisions of the Revenue Act (43 Stat. 253). The tax was assessed on the net income determined by the...

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