Maffitt v. Becker

BOOTH, Circuit Judge.

This is an appeal from a judgment for defendant, appellee, in an action brought by appellants to recover income taxes and interest which were paid by them and which it is alleged were illegally assessed.

A jury was waived and the ease tried to the court.

The findings by the court are set out in the margin.1

*881By requests for declarations of law timely made, defendant raised the questions now presented on this appeal. They may be stated thus:(1) Whether the written request for a prompt audit of the return and a prompt assessment of the tax liability of the decedent, Edward J.…