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HILGENBERG v. UNITED STATES

21 F.Supp. 453 (1937)

HILGENBERG v. UNITED STATES.

District Court, D. Maryland.

November 29, 1937.

Attorney(s) appearing for the Case

Venable, Baetjer & Howard and J. Crossan Cooper Jr., all of Baltimore, Md., for plaintiff.

James P. Garland, Sp. Asst. to Atty. Gen., and G. Randolph Aiken, Asst. U. S. Atty., of Baltimore, Md.

WILLIAM C. COLEMAN, District Judge.

This is a suit brought by the plaintiff against the United States under section 24, subdivision 20, of the Judicial Code (28 U.S.C.A. § 41 (20), to recover, because claimed to have been illegally assessed under the Revenue Act of 1932 (chapter 209, 47 Stat. 169), the sum of $824.66 with interest, which plaintiff paid as income taxes for the calendar year 1933. Pursuant to the above section of the Judicial Code, the case was...

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