Bibb Mfg. Co. v. Rose

FOSTER, Circuit Judge.

This is an appeal from a judgment, entered on a directed verdict, denying recovery of income taxes alleged to be an overpayment illegally exacted by the collector. The only assignment of error pressed runs to the direction of the verdict.

There is no dispute as to the material facts, which may be somewhat briefly stated. Appellant, Bibb Manufacturing Company was engaged in making cotton fabric used in the manufacture of rubber automobile tires. It made returns of income taxes for its fiscal year ending August 31, 1920. The Commissioner assessed additional taxes of…