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AMERICAN CAN CO. v. BOWERS

Nos. 11-14.

35 F.2d 832 (1929)

AMERICAN CAN CO. v. BOWERS, Collector of Internal Revenue, and three other cases.

Circuit Court of Appeals, Second Circuit.

November 4, 1929.

Attorney(s) appearing for the Case

Simpson, Thacher & Bartlett, of New York City (Philip G. Bartlett, Graham Sumner, and A. McCalman, all of New York City, of counsel), for appellants.

Charles H. Tuttle, U. S. Atty., of New York City, and Thomas J. Crawford, Sp. Asst. to Atty. Gen. (Edward Feldman, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

MANTON, Circuit Judge.

The four appellants in these actions seek recovery of additional income and excess profits taxes paid under duress for the year 1917 (39 Stat. 756; 40 Stat. 300). During the year 1917, the appellants kept their books and filed returns, as permitted by section 13(d) of the Revenue Act of 1916 (39 Stat. 771), showing a consolidated net income of $17,944,400.46 which included $60,010.50 as dividends. This income was increased, when audit was made...

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