Niles Bement Pond Co. v. United States

This case is here on certiorari, 280 U. S. 543, to review a- judgment of the Court of Claims denying recovery of a' part of petitioner’s income and excess profits taxes for the year 1918, alleged to have been illegally exacted. 67 Ct. Cls. 693. Petitioner is a New Jersey corporation having an office and principal place of business in New York. It maintains a London branch, through which it paid the British government in 1918 income tax for the fiscal year April 6, 1917 to April 5, 1918, upon income received from sources in Great Britain in 1916 and earlier years, arid based on a tax return…