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BOWERS v. KERBAUGH-EMPIRE CO.

No. 173.

271 U.S. 170 (1926)

46 S.Ct. 449

70 L.Ed. 886

BOWERS, COLLECTOR, v. KERBAUGH-EMPIRE COMPANY.

Supreme Court of United States.

Decided May 3, 1926.

Attorney(s) appearing for the Case

Assistant Attorney General Willebrandt, with whom Solicitor General Mitchell and Messrs. Sewall Key, A.W. Gregg, and F.W. Dewart were on the brief, for plaintiff in error.

Mr. Franklin Nevius, with whom Messrs. Harvey D. Jacob and Asa B. Kellogg were on the brief, for defendant in error.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Defendant in error, a New York corporation, sued to recover $5,198.77 paid under protest on account of income taxes for 1921. Revenue Act of 1921, c. 136, 42 Stat. 227, 252, et seq.

It owned all the capital stock of H.S. Kerbaugh, Incorporated, engaged in the performance of large construction contracts, and applied to the Deutsche Bank of Germany, through...

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