District Court, D. Massachusetts June 27, 1928, 2961 (Tsivoglou v. United States)

BREWSTER, District Judge.

This is a petition brought to recover an income tax paid on petitioner’s income for the year 1919. His return, duly filed, showed taxable net income of $148,718.84, and a tax of $60,499.-49 was assessed thereon, of which amount $44,042.75 was paid. It is this amount the petitioner now seeks to recover.