HEINEMAN v. UNITED STATES

No. K-262.

52 F.2d 1035 (1931)

HEINEMAN v. UNITED STATES.

Court of Claims.

October 20, 1931.


Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (Charles R. Pollard, Ottamar Hamele, and Isadore Graff, all of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WILLIAMS, Judge.

The plaintiff seeks to recover $82,634.09, an alleged overpayment of his income taxes for the year 1923, with interest thereon from date of payment.

The challenged taxes were imposed under authority of the Revenue Act of 1921 (42 Stat. 227), as amended by the act of March 4, 1923 (42 Stat. 1560).

The facts, about which there is no controversy between the parties briefly stated, are:

The plaintiff, on January 8, 1912, acquired...

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