GLOBE EXCELSIOR OAK TANNING CO. v. UNITED STATES

No. K-414.

2 F.Supp. 470 (1933)

GLOBE EXCELSIOR OAK TANNING CO. v. UNITED STATES.

Court of Claims.

February 6, 1933.


Attorney(s) appearing for the Case

Edwin Martenet, of Greensboro, N. C. (R. R. Miller and E. R. Zane, on the brief), for plaintiff.

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

Argued before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WHALEY, Judge.

From the facts in this case which have been stipulated, it appears the plaintiff filed its income and excess profits tax returns under the Revenue Acts of 1916 and 1917 (forms 1031 and 1103) on February 6, 1919, and on February 19, 1919, the Commissioner of Internal Revenue assessed the taxes due in the sum of $28,347.99. On February 24, 1919, the revenue bill of 1918 became a law. The plaintiff filed a tentative return (form 1031-T) as provided for...

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