Standard Roofing & Material Co. v. United States

MURRAH, Circuit Judge.

The taxpayer, Standard Roofing and Material Company, filed a claim for refund in the amount of $8,806.52, based upon the contention that the Commissioner erroneously collected taxes and interest in that sum for the taxable year 1942. From a judgment of the trial court sustaining the Commissioner, the taxpayer has appealed. The facts are not in dispute.

In its income tax return for the year 1942, the taxpayer reported total income and excess profits tax of $143,750.78, which was timely paid to the Collector of Internal Revenue for the State of Oklahoma. On September 5,…