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NOTT-ATWATER CO. v. POE

No. 6596.

33 F.2d 1000 (1928)

NOTT-ATWATER CO. v. POE, Internal Revenue Collector.

District Court, W. D. Washington, Southern Division.

October 10, 1928.

Attorney(s) appearing for the Case

Alex M. Winston, of Spokane, Wash., for plaintiff.

Anthony Savage, U. S. Dist. Atty., of Seattle, Wash., John T. McCutcheon, Asst. U. S. Dist. Atty., of Tacoma, Wash., and George G. Witter, Sp. Counsel, of Los Angeles, Cal., for defendant.

CUSHMAN, District Judge.

The plaintiff corporation, after being by the Commissioner of Internal Revenue denied a refund, sues to recover certain income taxes paid the collector. The controversy has been submitted upon an agreed statement of facts.

Plaintiff cites Doyle v. Mitchell, etc., Co., 247 U.S. 179, 38 S.Ct. 467, 62 L. Ed. 1054, Douglas v. Edwards (C. C. A.) 298 F. 229, and Haugh, etc., Co. v. Heiner (D. C.)

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