NETERER, District Judge.
Plaintiff prays judgment for $28.90, income tax assessed for 1925 and paid under protest, asserting that prior to this suit he "demanded the return of the money * * * that said sum be paid to him. * * *" Defendant demurs on the ground that sufficient facts are not stated, in this: That no claim was filed with the collector.
While the complaint is silent as to the nature of the demand or claim made, at bar it was stated that the claim...
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