UNITED STATES v. BURDEN, SMITH & CO.

No. 5523.

33 F.2d 229 (1929)

UNITED STATES v. BURDEN, SMITH & CO.

Circuit Court of Appeals, Fifth Circuit.

June 22, 1929.


Attorney(s) appearing for the Case

William A. Bootle, U. S. Atty., of Macon, Ga., D. A. Taylor, Sp. Atty., Bureau of Int. Rev., of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Int. Rev., of Washington, D. C., on the brief), for the United States.

Geo. S. Jones and C. Baxter Jones, both of Macon, Ga. (Jones, Jones & Johnston, of Macon, Ga., and Charles M. Cork, of Macon, Ga., on the brief), for appellee.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


FOSTER, Circuit Judge.

In this case the material facts stipulated by the parties and found by the District Court are these:

May 23, 1919, appellee made return for its 1918 taxes. August 30, 1919, the Commissioner of Internal Revenue assessed their 1918 income and excess profits taxes at $48,882.60. November 1, 1919, appellee filed a claim for abatement of $6,526.98, and January 28, 1920, made claim for a credit of $704.80, overpayment on its 1917 taxes. These...

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