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LEWELLYN v. ELEC. REDUCTION CO.

No. 71.

275 U.S. 243 (1927)

LEWELLYN, COLLECTOR, v. ELECTRIC REDUCTION COMPANY.

Supreme Court of United States.

Decided November 21, 1927.

Attorney(s) appearing for the Case

Assistant Attorney General Galloway, with whom Solicitor General Mitchell, Assistant Attorney General Willebrandt, and Messrs. Clarence M. Charest, General Counsel, and Irwin R. Blaisdell, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioner.

Mr. S. Leo Ruslander, with whom Mr. George R. Beneman was on the brief, for respondent.

Mr. Donald Horne, filed a brief as amicus curiae, by special leave of Court.

MR. JUSTICE STONE delivered the opinion of the Court.

This case is here on writ of certiorari to the Circuit Court of Appeals for the third circuit, to review its judgment, 11 Fed. (2d) 493, reversing the judgment of the district court for western Pennsylvania, 8 Fed. (2d) 91, and awarding a new trial. The action was brought by respondent to recover income taxes paid by it for the year 1918. By written stipulation a jury was waived and the case was tried to the court...

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