United States v. Tillinghast

I concur in the result of the majority opinion, but on the ground that the government has not shown that there was any excess profits tax due. The finding of the Commissioner is only prima facie evidence of its correctness, and it may be overcome by evidence by the taxpayer, which the District Court found was clearly overcome in this ease. I think his finding must stand. The government then failed, in a suit to recover taxes, to show that there was any tax due and its suit was properly dismissed by the District Court.

It is, therefore, not necessary to consider whether the statute of…