United States v. Gutzler

DENMAN, Circuit Judge.

This is an appeal by the United States

from a judgment of the district court awarding a refund of excess profits tax Paid by the Trumble Refining Company, a dissolved corporation for the tax year 1917 The case was tned by the district court, the jury having been waived, and the appeal allowed before the new Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c, were adopted. The *189facts are presented to us in a bill of exceptions.

The district court found, “That the correct tax liability of the Trumble Refining Company for the year 1917 is the sum of $3,389.19…