ELY & WALKER DRY GOODS CO. v. UNITED STATES

No. 8100.

34 F.2d 429 (1929)

ELY & WALKER DRY GOODS CO. v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

July 29, 1929.


Attorney(s) appearing for the Case

Henry J. Richardson, of Washington, D. C., and Thomas W. White, of St. Louis, Mo. (Samuel W. Fordyce and John H. Holliday, both of St. Louis, Mo., on the brief), for appellant.

Floyd F. Toomey, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Louis H. Breuer, U. S. Atty., of Rolla, Mo., Claude M. Crooks, Asst. U. S. Atty., of St. Louis, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the United States.

Before LEWIS and PHILLIPS, Circuit Judges, and SANBORN, District Judge.


PHILLIPS, Circuit Judge.

This is an action by Ely & Walker Dry Goods Company against the United States to recover under the provisions of title 28, § 41, subd. 20, U. S. Code (28 USCA § 41, subd. 20), the sum of $465,741.10, with interest, on account of income and profits taxes alleged to have been erroneously and illegally assessed and collected from the dry goods company for the fiscal year ending November 30, 1918. The case was tried upon an agreed...

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