United States v. Humble Oil & Refining Co.

WALKER, Circuit Judge.

This is an appeal from a judgment in favor of the appellee for the alleged amount ($330,393.91) of an overpayment by it of income and profits taxes of tlio appellee and an affiliated corporation for tho calendar year 1918, with interest on that amount. A jury was waived, and the issues were tried by the court. By successive waivers the appellee waived the statute of limitations and extended the time for assessing and collecting the tax for the year 1918 to a date later than that of the disallowance by the Commissioner of Internal Revenue of appellee’s filed claim for a…