Beneficial Industrial Loan Corporation v. Handy

In the court below, taxpayer, appellant, brought suit against the Revenue Collector to recover income taxes illegally, as contended, collected from it. By stipulation, jury was waived and the case tried by the judge, who found in favor of the collector. Thereupon taxpayer took this appeal. Reference to the opinion of the court, reported in (D.C.) 16 F.Supp. 110, avoids a present repetition of the facts and circumstances of the case.

The sole question involved is whether certain sums expended by the taxpayer for professional services rendered in the general examination and review of operations…