IRON MOUNTAIN OIL CO. v. ALEXANDER

No. 121.

37 F.2d 231 (1930)

IRON MOUNTAIN OIL CO. v. ALEXANDER, Collector of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

January 4, 1930.


Attorney(s) appearing for the Case

Henry S. Conrad, of Kansas City, Mo. (L. E. Durham and Hale Houts, both of Kansas City, Mo., on the brief), for appellant.

Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Roy St. Lewis, U. S. Atty., of Oklahoma City, Okl., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before LEWIS, PHILLIPS, and McDERMOTT, Circuit Judges.


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...

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