United Shoe Machinery Corp. v. White

McLELLAN, District Judge.

In these actions at law the plaintiff seeks to recover in separate counts varying sums which it was compelled to pay by way of income taxes for the years 1923 to 1926, inclusive. The cases were tried on agreed statements of facts on file, on certain papers marked as exhibits, on an oral stipulation to be stated presently, and upon the testimony of Mr. James Allan, who had charge of the tax department of the United Shoe Machinery Corporation.

From Mr. Allan’s testimony I find that he had correspondence and conferences with the Commissioner of Internal Revenue, his…