INLAND PRODUCTS CO.
v.
BLAIR, Commissioner of Internal Revenue.
Circuit Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
April 9, 1929.
April 9, 1929.
Attorney(s) appearing for the Case
John Enrietto, of Washington, D. C. (R. S. Doyle, Charles D. Hamel and Lee I. Park, all of Washington, D. C., on the brief), for petitioner.
Millar E. McGilchrist, Sp. Asst. to Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.
Before WADDILL and PARKER, Circuit Judges, and McDOWELL, District Judge.
Circuit Court of Appeals, Fourth Circuit.
PARKER, Circuit Judge (after stating the facts as above).
There is but one question in the case, and that is whether the government, after returning to a taxpayer money which through mistake he has paid as taxes, may readjust his income tax returns, so as to eliminate the deduction claimed from his gross income on account of such payment. The government contends that it can. The taxpayer controverts this position, and says...
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