ARTHUR C. HARVEY CO. v. MALLEY

No. 4319.

52 F.2d 885 (1931)

ARTHUR C. HARVEY CO. v. MALLEY et al.

District Court, D. Massachusetts.

October 13, 1931.


Attorney(s) appearing for the Case

O. Walker Taylor, of Boston, Mass., and Maurice Kay, of Washington, D. C., for plaintiff.

J. Duke Smith, of Boston, Mass., and Henry C. Clark, of Washington, D. C., for defendants.


LOWELL, District Judge.

The plaintiff paid its taxes for the year 1918 to Collector John F. Malley. It filed a petition for a refund, which contained a claim of credit for deficiencies in the years 1915, 1916, and 1917. The petition was granted in the year 1924, and the Commissioner of Internal Revenue issued a certificate of overassessment, which he sent to Malcolm E. Nichols, who had succeeded Malley as collector. On January 3, 1924, Nichols allocated part of the...

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