LUDLOW VALVE MFG. CO. v. DUREY

No. 156.

62 F.2d 508 (1933)

LUDLOW VALVE MFG. CO. v. DUREY.

Circuit Court of Appeals, Second Circuit.

January 9, 1933.


Attorney(s) appearing for the Case

Guggenheimer & Untermyer, of New York City (Eugene Untermyer, Edward M. Bratter, and L. Arnold Weissberger, all of New York City, of counsel), for appellant.

Oliver D. Burden, U. S. Atty., of Syracuse, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Wright Matthews and Warren W. Cole, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for appellee.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

On June 30, 1925, the plaintiff paid under protest to the defendant, as collector, income and profits taxes for the calendar year 1918, filed a claim for refund on December 24, 1925, which was rejected June 30, 1926, and then brought this suit. After hearing by the court, a jury having been waived, the complaint was dismissed on the merits. See (D. C.) 57 F.2d 583.

In 1905 and 1906 the plaintiff purchased...

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