Forged Steel Wheel Co. v. Lewellyn

Action brought by petitioner against Lewellyn, Collector of Internal Revenue, in the District Court for the Western District of Pennsylvania, to recover the sum of $246^920.18 exacted from petitioner'1 as a tax under the Munitions Tax Act and paid under protest. Interest was also prayed from November 27, 1917.

■ The tax was exacted upon the ground (and it was so alleged) that that sum was the tax on the amount of the net profits received by petitioner from the manufacture and sale of certain steel forgings used in the manufacture of shells;

The circumstances said to show the tax to have been…