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WELCH INS. AGENCY v. BRAST

No. 3228.

55 F.2d 60 (1932)

WELCH INS. AGENCY v. BRAST, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

January 12, 1932.

Attorney(s) appearing for the Case

Ira J. Partlow, of Welch, W. Va. (Joseph M. Crockett, of Welch, W. Va., on the brief), for appellant.

Okey P. Keadle, Asst. U. S. Atty., of Huntington, W. Va., and Henry L. Young, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (James Damron, U. S. Atty., of Huntington, W. Va., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

The Welch Insurance Agency, a corporation, brought suit against the collector of internal revenue for the district of West Virginia to recover certain income taxes paid by it under duress in the sum of $3,371.30, composed of $2,469.82, representing the principal of the government's claim, and interest in the amount of $901.49. The case grew out of an income tax return made by the company on March 15, 1922, showing a tax liability on its part...

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