ROCHE, District Judge.
Plaintiff taxpayer, William C. Van Antwerp, sues for a refund of $62,690.09 income tax paid for the calendar year 1928. His tax return for that year disclosed a tax due of $5,981.88 which was paid without dispute. An audit by a government agent in 1930 revealed a deficiency ($58,124.55 tax and $4,565.54 interest) which was collected in 1931 by distraining without notice of deficiency as required by section 272(a) of the 1928 Revenue Act (26...
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