FIRST NAT. BANK OF SHARON v. HEINER

No. 6670.

2 F.Supp. 960 (1932)

FIRST NAT. BANK OF SHARON v. HEINER.

District Court, W. D. Pennsylvania.

December 22, 1932.


Attorney(s) appearing for the Case

C. E. Brockway and Brockway & Whitla, all of Sharon, Pa., for plaintiff.

Louis E. Graham, U. S. Atty. and John A. McCann, Sp. Asst. to the U. S. Atty., both of Pittsburgh, Pa., and C. M. Charest, General Counsel, Bureau of Internal Revenue, and Ralph E. Updike, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


GIBSON, District Judge.

The Commissioner of Internal Revenue assessed against the plaintiff an additional tax of $2,760 upon examination of the latter's return of its income for the year 1928. This amount was paid under protest by plaintiff, which, by the instant suit, seeks to recover it. The defendant has filed a statutory demurrer to plaintiff's claim.

The facts set forth in the statement of claim are substantially as follows: During the years 1922 to 1928...

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