Clifton Mfg. Co. v. United States

Clifton Manufacturing Company, a corporation, brought an action in the District Court under section 24 (20) of the Judicial Code as amended by the Act of February 24, 1925, 43 Stat. 972, 28 ÜSCA § 41 (20), for the refund of income and profit taxes assessed for the fiscal year ending March 31, • 1918. For this fiscal year it filed a return on May 28, 1918, under the provisions of the Revenue Act of 1917 (40 Stat. 301), and subsequently paid the tax therein shown to be due. After the passage of the Revenue Act of 1918, approved February 24,1919 (40 Stat. 1057), the taxpayer filed on April 29,…