LYNCH v. ALWORTH-STEPHENS CO.

No. 273.

267 U.S. 364 (1925)

LYNCH, EXECUTRIX, ETC. v. ALWORTH-STEPHENS COMPANY.

Supreme Court of United States.

Decided March 2, 1925.


Attorney(s) appearing for the Case

Mr. Solicitor General Beck and Mr. Merrill E. Otis, Special Assistant to the Attorney General, for petitioner.

Mr. W.D. Bailey and Mr. Horace Andrews, with whom Messrs. J.L. Washburn, Oscar Mitchell and William P. Belden were on the briefs, for respondent.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The federal income tax return made by respondent (a corporation organized in the United States) for the year 1917 showed the sum of $10,253.21 due the government for income and excess war profits taxes for that year; and this amount was paid. Thereafter, the Commissioner of Internal Revenue assessed respondent with an additional tax of $17,128.44, which respondent was forced to pay and did pay under protest...

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