District Court, D. New Jersey February 16, 1940, No. 4433 (Forstmann v. Rogers)

FAKE, District Judge.

This is an action in which plaintiff seeks to recover certain income taxes paid in the years 1929 and 1930. The facts are not in dispute and are presented to the Court by stipulation waiving trial by jury.

In Febraury of 1933, the Commissioner of Internal Revenue assessed additional income taxes against the plaintiff, aggregating with interest the sum of $16,-714.