NEBRASKA NAT. HOTEL CO. v. O'MALLEY

Civ. A. No. 489.

63 F.Supp. 26 (1945)

NEBRASKA NAT. HOTEL CO. v. O'MALLEY, Collector of Internal Revenue.

District Court, D. Nebraska, Omaha Division.

October 2, 1945.


Attorney(s) appearing for the Case

William J. Hotz, of Omaha, Neb., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Harold D. Cohen and Andrew D. Sharpe, Sp. Assts. to Atty. Gen., and Joseph T. Votova, U. S. Atty., of Omaha, Neb., for defendant.


DONOHOE, District Judge.

In this case the plaintiff brings action against the defendant, as Collector of Internal Revenue, seeking to recover moneys paid to the defendant as such collector, under protest, on the 6th day of November, 1942, and for which a claim for refund was filed and rejected.

The claim consists of the following items:

(a) Social Security Tax from January 1,
     1940, through September 30, 1942 ...............  $1,332.24
(b...

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