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UNITED STATES v. YELLOW CAB CO.

No. 5966.

90 F.2d 699 (1937)

UNITED STATES v. YELLOW CAB CO.

Circuit Court of Appeals, Seventh Circuit.

June 30, 1937.

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., J. Louis Monarch and Alexander Tucker, Sp. Assts. to the Atty. Gen., Office of the Atty. Gen., Department of Justice, and Michael L. Igoe, U. S. Atty., of Chicago, Ill., for the United States.

A. J. Pflaum, H. N. Wyatt, and W. R. Arrington, all of Chicago, Ill., for appellee.

Before EVANS, SPARKS, and MAJOR, Circuit Judges.

MAJOR, Circuit Judge.

This is an appeal from a judgment of the District Court based upon a claim for the refund of income taxes and interest amounting to $8,104.19 for the year 1924. The facts were stipulated and, so far as here material, are as follows: The Commissioner of Internal Revenue, in conformity with a consent agreement, signed and filed with the Commissioner by appellee, sent to appellee a letter proposing an additional assessment of $5,927.85 for an alleged...

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