No. K-299. March 13, 1933. Theodore B. Benson, of Washington, D.C., for plaintiff. Monte Appel, Asst. Atty. Gen. (Charles B. Rugg, Asst. Atty. Gen., and R.C. Williamson, of Washington, D.C., on the brief), for the United States. Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. WHALEY, Judge. This suit is brought for the purpose of recovering the total sum of $5,309.13 paid as income taxes for the years 1920, 1922, 1923, and 1924. Samuel Heath, who conducted a coal and building supplies business