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EWING-THOMAS CONVERTING CO. v. McCAUGHN

No. 11868.

30 F.2d 166 (1928)

EWING-THOMAS CONVERTING CO. v. McCAUGHN, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

October 5, 1928.

Attorney(s) appearing for the Case

Geary & Rankin and Hinkson, Ledward & Hinkson, all of Chester, Pa., for plaintiff.

C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. O. Hanson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and George W. Coles, U. S. Atty., of Philadelphia, Pa., for defendant.

KIRKPATRICK, District Judge.

This is an action at law to recover $24,338.97, alleged to have been erroneously collected from the plaintiff as income taxes for the year 1919. The taxpayer took an appeal to the United States Board of Tax Appeals from a deficiency in tax proposed to be assessed against it by the Commissioner of Internal Revenue. The United States Board of Tax Appeals held the proposed action of the Commissioner...

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