Diamond Alkali Co. v. Heiner

THOMPSON, Circuit Judge.

These eases were tried by the court below under a stipulation of the parties, without a jury. Diamond Alkali Company, the taxpayer, plaintiff below, was engaged in the manufacture of soda ash and related products. It filed its income and profits tax returns for iho years 1918 and 1920 on June 16, 1919, and May 13,1921, respectively, and paid the amounts shown therein as due. Thereafter the Commissioner of Internal Revenue assessed as additional taxes and interest tile sum of $1,398,518.54, and collected the same on November 15, 1927, more than five years after the…