Vang v. Lewellyn

WOOLLEY, Circuit Judge.

Thomas Cronin Company, after payments made under protest, brought these suits against collectors of internal revenue in office at different periods to recover corporation income and excess profits taxes assessed and collected for the years 1917 to 1922 under provisions of the Revenue Acts of 1917, 1918, and 1921 (39 Stat. 1000, 40 Stat. 1057, 42 Stat. 227). The eases were tried to the court without a jury mainly on facts stipulated. The defendants had judgments, and the plaintiff appealed.

Of the court’s many findings of fact the controlling ones will be compressed into…