District Court, D. Minnesota March 3, 1933, No. 3009 (Atkinson v. United States)

NORDBYE, District Judge.

It appears that Harold E. Atkinson filed income tax returns for the calendar years 1924 and 1926 with'the collector of internal revenue, paying tax thereon of $300.90 for the year 1924, and $13,591.62 for the year 1925. An audit was subsequently made of the 1924 and 1935 taxes, and on October 23, 1926, the plaintiff received from the internal revenue agent at St.