AMERICAN LOAN CO. v. HANDY

No. 1.

16 F.Supp. 107 (1936)

AMERICAN LOAN CO. v. HANDY, Collector of Internal Revenue.

District Court, D. Delaware.

August 31, 1936.


Attorney(s) appearing for the Case

Richards, Layton & Finger, of Wilmington, Del., and Jackson R. Collins, of New York City, for plaintiff.

Leonard E. Wales, U. S. Atty., of Wilmington, Del., and Robert H. Jackson, Gen. Counsel, Bureau of Internal Revenue, and William Boyd Duff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


NIELDS, District Judge.

Indebitatus assumpsit under U.S.Rev. St. § 3226, as amended (26 U.S.C.A. §§ 1672-1673), to recover moneys wrongfully collected by the defendant from the plaintiff as corporate income taxes. In its declaration plaintiff alleges: "That the collection on March 12, 1930, of $2,427.75, the collection on November 15, 1930, of $7,610.10, and the collection on April 4, 1931, of $90.60, by the defendant from the plaintiff as and for an...

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