Court of Appeals for the Fifth Circuit February 10, 1925, No. 4392 (Ingram-Day Lumber Co. v. Donald)

WALKER, Circuit Judge.

This was an action by the plaintiff in error to recover the stated amount of a tax levied and paid under protest; the declaration showing that plaintiff duly made claim for the abatement of such tax, also for a refund thereof after it was paid under protest to prevent a distraint of its property, and made an appeal to the Commissioner of Internal Revenue for a refund, and