Hilton Lumber Co. v. Grissom

WILLIAM C. COLEMAN, District Judge.

This is an appeal from a judgment of the District Court for the Eastern District of North Carolina, in favor of the appellee, Gilliam Grissom, collector of internal revenue for the District of North Carolina, involving corporation income and profit taxes for the fiscal year 1917.

While there are nine assignments of error, all may be summarized as based upon the contention that the trial judge erred in holding that a judgment of dismissal, entered by him in a prior suit, was a bar to recovery by the appellant, the Hilton Lumber Company, in the present suit.

The…