Beaver Pipe Tools, Inc. v. Carey

JONES, Chief Judge.

These suits are to recover excess profit taxes claimed to have been assessed and collected erroneously. They were commenced following the Commissioner’s rejection of refunds applied for covering certain taxable years.

Hearing was had in open court upon the pleadings, statements of counsel, stipulations of the parties, limited oral testimony, and the matters were submitted upon briefs.

The facts are not in substantial or controlling dispute and since the parties are familiar with them, no extensive recitation is thought necessary here.

By voluntary action the owners of the…