McDERMOTT, Circuit Judge.
The appellant sued the appellee to recover the sum of $68,896.13, excess profit tax for the year 1917, paid under protest on March 29, 1924. The lower court denied plaintiff relief except as to the sum of $2,428.83, which is not here involved.
There is little or no dispute as to the facts. The Revenue Act of October 3, 1917 (40 Stat. 300), was expressly retroactive to January 1, 1917. Appreciating that many taxpayers kept their books...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.