SHAW v. UNITED STATES

Nos. 36982, 36983.

49 F.2d 628 (1930)

SHAW v. UNITED STATES. B. F. SHAW PRINTING CO. v. SAME.

District Court, N. D. Illinois, E. D.

October 7, 1930.


Attorney(s) appearing for the Case

Haight, Adcock, Banning & Fathchild, of Chicago, Ill. (Irvin H. Fathchild, of Chicago, Ill., of counsel), for plaintiff.

George E. Q. Johnson, U. S. Atty., and John P. Barnes, Sp. Asst. U. S. Atty., both of Chicago, Ill., and R. E. Updike, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for the United States.


CARPENTER, District Judge.

Here are two suits brought for the recovery of federal income and profits taxes averred to have been erroneously assessed and collected. Pursuant to stipulation, the cases were consolidated for hearing. The taxes involved are for the calendar years 1919 and 1922, both inclusive.

From the evidence I make the following findings of fact:

B. F. Shaw Printing Company was incorporated under the laws of the state of Illinois in...

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