IMHOFF-BERG SILK DYEING CO. v. UNITED STATES


43 F.2d 836 (1930)

IMHOFF-BERG SILK DYEING CO. v. UNITED STATES.

District Court, D. New Jersey.

September 16, 1930.


Attorney(s) appearing for the Case

Surosky & Surosky, of Paterson, N. J., for plaintiff.

Phillip Forman, U. S. Atty., of Trenton, N. J. (Anthony Giuliano, Asst. U. S. Atty., of Newark, N. J., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. A. Rees, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for defendant.


RUNYON, District Judge.

This action was instituted pursuant to the provisions of section 24, par. 20, of the Judicial Code, as amended (28 USCA § 41 (20), to recover the sum of $7,042.63, income and profits taxes assessed and collected for the calendar year 1918, and was tried before the court without a jury.

There is no question presented as to the legality or correctness of the assessment of this sum, and the controversy arises because said sum is alleged...

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