J. H. WILLIAMS & CO. v. UNITED STATES


46 F.2d 155 (1930)

J. H. WILLIAMS & CO. v. UNITED STATES.

District Court, E. D. New York.

March 25, 1930.


Attorney(s) appearing for the Case

Greene & Hurd, of New York City (Richard T. Greene, of New York City, Robert C. Cooley, of Springfield, Mass., and James L. Dohr and Malcolm C. Law, both of New York City, of counsel), for plaintiff.

Howard W. Ameli, U. S. Atty., and Albert D. Smith, Asst. U. S. Atty., both of Brooklyn, N. Y., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C. (Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for the United States.


MOSCOWITZ, District Judge.

This is an action to recover certain sums paid as taxes for the years 1918 and 1919 and claimed as additional allowance of amortization for those years. Upon the trial, defendant contended that there was not a sufficient claim for refund in accordance with the provisions of the statutes.

This question has been heard preliminary to the hearing on the main claim, because, if the defendant's contention is correct, then there is no case...

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