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BENEFICIAL INDUSTRIAL LOAN CORPORATION v. HANDY

No. 2.

16 F.Supp. 110 (1936)

BENEFICIAL INDUSTRIAL LOAN CORPORATION v. HANDY, Collector of Internal Revenue.

District Court, D. Delaware.

August 31, 1936.

Attorney(s) appearing for the Case

Richards, Layton & Finger, of Wilmington, Del., and Jackson R. Collins, of New York City, for plaintiff.

Leonard E. Wales, U. S. Atty., of Wilmington, Del., and Robert H. Jackson, Gen. Counsel, Bureau of Internal Revenue, and William Boyd Duff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.

NIELDS, District Judge.

Indebitatus assumpsit under U.S.Rev. St. § 3226, as amended (26 U.S.C.A. §§ 1672-1673), to recover moneys wrongfully collected by the defendant from the plaintiff as corporate income taxes. In its declaration plaintiff alleges: "That the collection on September 26, 1931, of $2,486.54, by the defendant from the plaintiff, as and for an alleged additional corporate income tax and interest thereon for the fiscal year ended December...

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