McMANUS-HERYER BROKERAGE CO. v. CROOKS

No. 6477.

28 F.2d 906 (1928)

McMANUS-HERYER BROKERAGE CO. v. CROOKS, Collector of Internal Revenue.

District Court, W. D. Missouri, W. D.

August 25, 1928.


Attorney(s) appearing for the Case

Grant I. Rosenzweig and Charles E. McCoy, both of Kansas City, Mo., for plaintiff.

Roscoe C. Patterson, U. S. Atty., and Harry L. Thomas, Asst. U. S. Atty., both of Kansas City, Mo., and A. W. Gregg, General Counsel, Bureau of Internal Revenue, and John A. McCann, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., for defendant.


OTIS, District Judge.

This is a suit for the recovery of taxes alleged to have been unlawfully assessed against and collected from the plaintiff, a Missouri corporation, for the year 1917 The plaintiff had paid federal income excess profits and war profits tax for the year 1917 on June 15, 1918, in the amount of $10,112.85, calculated and paid upon the theory that the plaintiff should be taxed under section 209 of the Revenue Act of 1917, 40 Stat. 307. The additional...

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