BOWERS v. MAX KAUFMANN & CO.

No. 170.

18 F.2d 69 (1927)

BOWERS, Collector, etc., v. MAX KAUFMANN & CO., Inc.

Circuit Court of Appeals, Second Circuit.

March 14, 1927.


Attorney(s) appearing for the Case

Emory R. Buckner, U. S. Atty., of New York City (Samuel C. Coleman, Asst. U. S. Atty., of New York City, of counsel), for plaintiff in error.

O'Brien, Malevinsky & Driscoll, of New York City (Joseph Walker Magrauth, M. L. Malevinsky and Robert H. Montgomery, all of New York City, and Thomas G. Haight, of Jersey City, N. J., of counsel), for defendant in error.

Before MANTON, HAND, and SWAN, Circuit Judges.


MANTON, Circuit Judge.

For the taxable year 1918, the defendant in error paid $15,176.15, with interest as additional excess profits tax, under protest. It sued to recover this sum and was successful below. The defendant in error and its affiliated company, Hallukk Texstyle Corporation, both New York corporations, filed a consolidated return for that year. The basis of the suit for the return of the tax paid is the erroneous deduction by the Internal Revenue Commissioner...

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