CENTURY ELECTRIC CO. v. UNITED STATES

No. 10015.

75 F.2d 589 (1935)

CENTURY ELECTRIC CO. v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied March 4, 1935.


Attorney(s) appearing for the Case

Chase Morsey, of St. Louis, Mo. (Roy M. Eilers and Thomas B. Harlan, both of St. Louis, Mo., on the brief), for appellant.

A. F. Prescott, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Harry C. Blanton, U. S. Atty., of Sikeston, Mo., Sewall Key, Sp. Asst. to Atty. Gen., and Herbert H. Freer, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for the United States.

Before SANBORN, WOODROUGH, and BOOTH, Circuit Judges.


BOOTH, Circuit Judge.

This is an appeal from a judgment in favor of appellee, defendant below, in an action brought to recover a refund of federal income and profits taxes collected from plaintiff, appellant here, July 21, 1925, on an additional assessment made by the collector of internal revenue on February 25, 1924, for the year 1917.

Undisputed facts leading up to the action for refund were substantially as follows: In March, 1918, appellant filed with...

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