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DOUGHERTY v. LEWIS

No. 20425-R.

28 F.Supp. 621 (1939)

DOUGHERTY v. LEWIS, former Collector of Internal Revenue.

District Court, N. D. California, S. D.

August 8, 1939.

Attorney(s) appearing for the Case

Faulkner & O'Connor, of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and Wilbur F. Mathewson, Asst. U. S. Atty., both of San Francisco, Cal., for defendant.

ROCHE, District Judge.

This is a civil action against a Collector of Internal Revenue for the recovery of taxes and interest paid under protest by plaintiff. The defendant, hereafter called the Collector, relies upon section 3251 of the Revised Statutes of the United States (26 U.S.C.A. § 1150(d), for his assessment and collection of taxes and interest from plaintiff. The applicable portion of section 3251 reads as follows: "Every proprietor or possessor of,...

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