United States v. Anderson

Court-.

The appellees in both cases brought suit in the Court of Claims to recover payments of corporate income Taxes alleged jto have been erroneously exacted.. ?From judgments in their favor the Government brings the cases to this court on appeal. Jud. Code, § 242, before amendment of 1925. . •

For the purpose of discussing the main question raised by both appeals, No, 420 will first be considered, and such additional questions as are involved in No. 337 will then be taken up.

The appellee, Yale & Towne Manufacturing Co., a Connecticut corporation, viras, in 1916, engaged in the manufacture of…