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HEINER v. HEWES

No. 3823.

30 F.2d 787 (1929)

HEINER, Collector of Internal Revenue, v. HEWES.

Circuit Court of Appeals, Third Circuit.

February 14, 1929.

Attorney(s) appearing for the Case

John D. Meyer, U. S. Atty., W. J. Aiken, Asst. U. S. Atty., and John A. McCann, all of Pittsburgh, Pa., and C. M. Charest and William E. Davis, both of Washington, D. C., for appellant.

Gunnison, Fish, Gifford & Chapin and Orsin J. Graham, all of Erie, Pa., for appellee.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and McVICAR, District Judge.

WOOLLEY, Circuit Judge.

The Commissioner of Internal Revenue assessed additional income taxes for the year 1918 against Charles P. Hewes based upon a taxable gain in the sale of a single tract of land. On appeal the Board of Tax Appeals redetermined the tax. After paying the tax under protest, followed by denial of a claim for refund, Hewes brought this suit to recover the amount paid, with interest. The case was tried to the court without a jury on a stipulation...

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