Premium Oil Refining Co. of Texas v. United States

ATWELL, Chief Judge.

On August 8th of the present year, the plaintiff filed this suit seeking to recover $56,855.41, plus interest, claiming that the same had been erroneously and illegally assessed and collected by the defendant from the plaintiff.

A recital of the dealing of the plaintiff and the. sovereignty over a period of some ten years, I find from the evidence, discloses a series of errors and rectifications that are almost inexcusable -on the part of both the taxpayer and the government. Recourse was even had to 26 U.S.C.A. § 722 for relief and such relief was granted.

Finally, and…