CUTCHEON v. RAFFERTY

No. 3054.

34 F.2d 708 (1929)

CUTCHEON v. RAFFERTY, Former Collector of Internal Revenue.

District Court, E. D. New York.

July 15, 1929.


Attorney(s) appearing for the Case

Taylor, Blanc, Capron & Marsh, of New York City (Rollin Browne, of New York City, of counsel), for plaintiff.

William A. De Groot, U. S. Atty., of Brooklyn, N. Y. (Howard W. Ameli and Albert D. Smith, Asst. U. S. Attys., both of Brooklyn, N. Y., and C. M. Charest, Gen. Counsel, and Rowland S. H. Dyer, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


MOSCOWITZ, District Judge.

This is an action against the former collector of internal revenue for the First district of New York to recover an alleged erroneous and illegal collection of income taxes for the year 1918 in the sum of $1,927.60, together with interest and penalties in the sum of $520.18, an aggregate amount of $2,447.78. By written stipulation a trial by jury was waived.

Plaintiff's income tax return for the year 1918 was filed March 15, 1919...

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