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TAYLOR-LOGAN CO. v. WHITE

No. 2727.

62 F.2d 336 (1932)

TAYLOR-LOGAN CO. v. WHITE, Internal Revenue Collector.

Circuit Court of Appeals, First Circuit.

December 29, 1932.

Attorney(s) appearing for the Case

Russell L. Davenport, of Holyoke, Mass. (Nathan P. Avery, of Holyoke, Mass., on the brief), for appellant.

Ralph E. Updike, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to U. S. Atty., both of Boston, Mass., on the brief), for appellee.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is an action at law brought by the plaintiff-appellant, "Taylor-Logan Co., Papermakers," against Thomas W. White, United States collector of internal revenue for the district of Massachusetts, to recover the sum of $12,634.15 paid the defendant as collector in two different amounts on the 19th day of October and the 3d day of November, 1927, under protest, to satisfy deficiency assessments, interest, and penalties assessed against the...

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