American National Co. v. United States

The receiver of the F. B. Collins Investment Company — proceeding under § 24, par. 20, of the Judicial Code, 1 — brought this' suit against the United States to recover an additional income and excess profits tax of $4,287.64 that had been assessed against the Company for the year 1917, under the Revenue Act of 1916, 2 and the War Revenue Act of 1917, 3 and paid by it under protest. The District Court, sitting as a Court of Claims, on its findings of fact, entered judgment in favor of the United States, before the effective date, of the Jurisdictional Act of 1925. And this direct appeal was…