FIRST TRUST CO. OF ST. PAUL v. UNITED STATES

No. 2809.

15 F.Supp. 634 (1936)

FIRST TRUST CO. OF ST. PAUL v. UNITED STATES.

District Court, D. Minnesota, Third Division.

June 9, 1936.


Attorney(s) appearing for the Case

Kellogg, Morgan, Chase, Carter & Headley, of St. Paul, Minn., for plaintiff.

George F. Sullivan, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn.


MOLYNEAUX, District Judge.

This suit was brought to recover the sum of $500 paid by the plaintiff to the defendant as a jeopardy assessment on November 23, 1934, pursuant to "Notice and Demand for Taxes" dated November 14, 1934.

The assessment was made pursuant to Schedule A2 of title 8 of the Revenue Act of 1926 (section 800 et seq.), as amended by section 722(a) of the Revenue Act of 1932 (26 U.S.C.A. § 900 note), which provides as follows:

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