GANS S. S. LINE v. BOWERS

No. 254.

82 F.2d 181 (1936)

GANS S. S. LINE v. BOWERS.

Circuit Court of Appeals, Second Circuit.

March 2, 1936.


Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill., and Jacob S. Seidman, of New York City, for appellant.

Frank J. Wideman, Asst. Atty. Gen., J. Louis Monarch and Carlton Fox, Sp. Assts. to Atty. Gen., and Lamar Hardy, U. S. Atty., and Leon E. Spencer, Asst. U. S. Atty., both of New York City, for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

A motion was made and granted dismissing this complaint, in an action brought to recover income and profit taxes paid for the calendar year 1919. The action is brought against the executor of a former collector of internal revenue for illegal collection of such taxes by the decedent.

On May 14, 1920, the appellant filed its tax return for 1919 with Edwards, Bowers' predecessor in office as collector...

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