NEULAND v. BOWERS


38 F.2d 842 (1930)

NEULAND v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

March 7, 1930.


From the allegations of the complaint it appears that plaintiff filed an income tax return for the year 1915 on November 12, 1917. In February, 1920, the Commissioner of Internal Revenue assessed against plaintiff an additional income tax for said calendar year and a 50 per cent. penalty for delinquency in filing the return. The taxpayer was notified of this assessment, and demand was made upon him for its payment on June 20, 1923...

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