BATEMAN-SWITZER CO. v. WHALEY

No. 26.

53 F.2d 1071 (1931)

BATEMAN-SWITZER CO. v. WHALEY, Internal Revenue Collector, et al.

District Court, D. Montana.

October 10, 1931.


Attorney(s) appearing for the Case

Cooper, Stephenson & Hoover, of Great Falls, Mont., for plaintiff.

W. D. Rankin, U. S. Atty., of Helena, Mont., for defendants.


PRAY, District Judge.

This is an action for the recovery of $1,659.46, which was assessed and collected as a penalty, and paid under protest by plaintiff on the ground that defendant was without authority in law to impose such a penalty under the facts here. The only issue is upon the interpretation of the statute involved, which reads as follows: "That whoever fails to make any return required by this Act or the regulations made under authority thereof within the...

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