Hood Rubber Co. v. White

LOWELL, District Judge.

These were two actions to recover income and excess profits taxes for the years 1918 and 1919, paid under protest. The facts are similar, and it was agreed at the hearing that the determination of one of them would carry with it the decision of the other.

On March 14, 1919, the plaintiff filed an estimated return of profits for the year 1918 in the. sum of $300,000, and paid at the same time the first quarterly installment of $75,-000. The return was made out on a paper called a “Tentative Return and Request for Extension of Time.” The time for filing a completed return…