BRAMPTON WOOLEN CO. v. FIELD


55 F.2d 325 (1931)

BRAMPTON WOOLEN CO. v. FIELD, Internal Revenue Collector.

District Court, New Hampshire.

January 22, 1931.


Attorney(s) appearing for the Case

Francis W. Johnston, of Claremont, N. H., and Henry M. Ward and Harry A. Fellows, both of Washington, D. C., for plaintiff.

Raymond U. Smith, U. S. Atty., of Concord, N. H., for defendant.


MORRIS, District Judge.

This is an action brought by the Brampton Woolen Company, a corporation having its principal place of business in Newport, in the district of New Hampshire, against John H. Field, United States collector of internal revenue for the district of New Hampshire, to recover the sum of $82,561.70, revenue tax assessed on the 1918 income which the plaintiff alleges was illegally exacted by the defendant and was paid under protest.

The writ...

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