H. R. Gibson, Sr. v. United States

HUTCHESON, Circuit Judge:

This appeal is from a judgment allowing in part and denying in part appellant Gibson’s refund claim for federal retailer’s excise taxes allegedly overpaid. Gibson urges that it was entitled to the entire amount of refund claimed; contends that it proved this in the court below; and requests that we now allow the refund in full. We agree with the findings and conclusions of the district court and accordingly affirm its decision.

This controversy involves ten persons and entities, all engaged in the wholesale and retail merchandising business, and all related to H. R.…