UNITED STATES v. BOTANY WORSTED MILLS

No. 6705.

98 F.2d 880 (1938)

UNITED STATES v. BOTANY WORSTED MILLS.

Circuit Court of Appeals, Third Circuit.

September 2, 1938.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for the United States.

J. S. Y. Ivins, of Washington, D. C., and Henry B. Twombly, of New York City (Brewster, Ivins & Phillips, of Washington, D. C., of counsel), for appellee.

Before DAVIS and BIGGS, Circuit Judges, and MARIS, District Judge.


MARIS, Circuit Judge.*

This is an appeal by the United States from a judgment entered against it by the District Court for the District of New Jersey in a suit brought by Botany Worsted Mills to recover interest claimed to be due upon a refund of income tax made to the plaintiff in 1931.

The plaintiff filed its income and profits tax return for the fiscal year ended November 30, 1918, and paid the taxes shown to be due thereon...

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