SENECA HOTEL CO. v. UNITED STATES

No. L-1.

42 F.2d 343 (1930)

SENECA HOTEL CO. v. UNITED STATES.

Court of Claims.

June 2, 1930.


Attorney(s) appearing for the Case

Spencer Gordon, of Washington, D. C. (Paul E. Shorb, Marion P. Wormhoudt, and Covington, Burling & Rublee, all of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Argued before BOOTH, Chief Justice, and GREEN, WILLIAMS, and LITTLETON, Judges.


GREEN, Judge.

This suit was instituted to recover $19,062.65 income and profits taxes which the plaintiff alleges were illegally collected from it, and the case has been submitted on the demurrer to the petition.

The allegations of the petition material to a ruling upon the demurrer are in substance that the plaintiff, prior to March 1, 1913, and up to and including June 30, 1919, successfully operated a bar in its hotel located at Rochester, N. Y., where...

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