TAYLOR-LOCKWOOD CO. v. UNITED STATES

No. K-496.

48 F.2d 456 (1931)

TAYLOR-LOCKWOOD CO. v. UNITED STATES.

Court of Claims.

April 6, 1931.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for plaintiff.

Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges.


LITTLETON, Judge.

Plaintiff moves for a new trial on the grounds, first, that its claim for refund filed February 19, 1923, was sufficient in law, and, secondly, that the court erred in holding that the Revenue Act of October 3, 1917 (40 Stat. 300) did not require the plaintiff to file a second return after its passage for the fiscal year ending June 30, 1917. It is insisted that the act did require a second return and the...

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