The opinion of the court was delivered by: GIBSON
The court makes the following:
1. A. W. Mellon, hereinafter called the plaintiff, resided in the city of Pittsburgh, Allegheny county, Pa., and in the Western District thereof, when suit was filed.
2. Defendant, D. B. Heiner, since on or about the 1st day of August, 1921, to on or about the 1st day of July, 1933, and at the time this suit was instituted, was the duly appointed, qualified, and acting collector of internal revenue in and for the Twenty-Third District of Pennsylvania, and is a resident of the borough of Kittanning, in the Western District thereof.
3. Plaintiff, during the year 1920 and at all times before and since, has kept his books and records and has filed his income tax returns on the cash receipts and disbursements basis of accounting.
4. On or before the date appointed by law, to wit, March 15, 1921, plaintiff filed with the then collector of internal revenue for the Twenty-Third District of Pennsylvania, his income tax return for the calendar year 1920, and upon the dates appointed by law, duly paid to said collector and to defendant the tax of $919,777.86 shown by said return to be due to the government of the United States as follows:
March 15, 1921 $229,944.46
June 15, 1921 229,944.46
September 15, 1921 220,293.77
September 15, 1921 (credit on
account of overpayment of
1917 tax) 9,650.69
December 15, 1921 229,944.48
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