District Court, E.D. New York July 15, 1929, No. 3054 (Cutcheon v. Rafferty)

MOSCOWITZ, District Judge.

This is an action against the former collector of internal revenue for the First district of New York to recover an alleged erroneous and illegal collection of income taxes for the year 1918 in the sum of $1,927.60, together with interest and penalties in the sum of $520.18, an aggregate amount of $2,447.78. By written stipulation a trial by jury was waived.