District Court, N.D. Ohio March 10, 1931, No. 15514 (Alliance Mach. Co. v. United States)

WEST, District Judge.

Plaintiff’s return for 1917 disclosed taxes of $456,074.26 which it paid on June 25, 1918. A net additional assessment of $8,-542.19 for 1917 was made on January 15, 1921, and paid on January 31, 1921. March 16, 1921, plaintiff filed its return for 1920 showing taxes due $135,711.45, of which $33,-930.45 was then paid, leaving $101,781 unpaid.