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UNITED STATES v. PIEDMONT MFG. CO.

No. 4125.

89 F.2d 296 (1937)

UNITED STATES v. PIEDMONT MFG. CO.

Circuit Court of Appeals, Fourth Circuit.

April 6, 1937.

Attorney(s) appearing for the Case

E. E. Angevine, Atty., Tax Division, Department of Justice, of Washington, D. C. (Robert H. Jackson, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and J. Louis Monarch, Sp. Assts. to Atty. Gen., Charles C. Wyche, U. S. Atty., and E. P. Riley, Asst. U. S. Atty., both of Greenville, S. C., on the brief), for appellant.

James A. Lowrey, Jr., and Wallace Miller, both of Macon, Ga., for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

The declaration in this suit by the Piedmont Manufacturing Company for the recovery from the United States of overpaid taxes was in two counts. In the first count the taxpayer claimed $5,484 for the year 1917, $43,977.86 for the year 1918, and $24,015.17 for the year 1920, or $73,447.03 in all on account of errors alleged to have been made by the Commissioner of Internal Revenue in the adjustment of the taxpayer's income and invested capital...

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