Red Wing Malting Co. v. Willcuts

KENYON, Circuit Judge.

This is an action brought by the Red Wing Malting Company, a corporation, plaintiff in error (designated for convenience as plaintiff), against Levi M. Willeuts, collector of internal revenue for the district of Minnesota, defendant in error (designated for convenience as defendant), for the recovery of $29,893:44, income and profits taxes alleged to have been erroneously assessed for the fiscal year ending August 31, 1918, and which were paid by plaintiff.

Plaintiff, prior to the advent of prohibition, was engaged in the business of manufacturing barley malt and selling…