BENDER v. HEINER

No. 8361.

27 F.Supp. 531 (1939)

BENDER v. HEINER.

District Court, W. D. Pennsylvania.

March 28, 1939.


Attorney(s) appearing for the Case

Edw. J. Thompson, of Philipsburg, Pa., and Wallick & Shorb, of Washington, D. C., for plaintiff.

C. F. Uhl, U. S. Atty., and Orris Bennett, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.


SCHOONMAKER, District Judge.

This is an action by the receiver of a national bank to recover from a collector of internal revenue $13,808.57 representing income taxes paid for the calendar year 1931, with interest thereon. This suit is timely brought. Proper claims for refund were daily made and disallowed by the Commissioner of Internal Revenue. The questions presented were these: (1) Was the Bank entitled to deductions...

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