WALSH v. BREWSTER

No. 742.

255 U.S. 536 (1921)

41 S.Ct. 392

65 L.Ed. 762

WALSH, COLLECTOR OF INTERNAL REVENUE, v. BREWSTER.

Supreme Court of United States.

Decided March 28, 1921.


Attorney(s) appearing for the Case

The Solicitor General for plaintiff in error.

Mr. William D. Guthrie and Mr. Henry F. Parmelee, with whom Mr. George D. Watrous and Mr. Barry Mohun were on the brief, for defendant in error.

Mr. H. Edgar Barnes, by leave of court, filed a brief as amicus curiae.


MR. JUSTICE CLARKE delivered the opinion of the court.

In this case the defendant in error sued the plaintiff in error, a collector of Internal Revenue, to recover income taxes for the year 1916, assessed in 1918, and which were paid under protest to avoid penalties. The defendant answered, the case was tried upon an agreed statement of facts, and judgment was rendered in favor of the taxpayer, the defendant in error. The case is properly here by writ of error.

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