Johnson Motor Co. v. United States

WHALEY, Judge.

This is a suit for the recovery of $10',098.-90 representing income tax and interest paid by plaintiff February 9, 1927, for the calendar year 1923.

The record of this ease is most inadequate and unsatisfactory in regard to the essential facts upon which the plaintiff bases its contention ; the facts axe left in the twilight zone and the court is expected to pick out and piece together a ease for the plaintiff from inferences and assumptions. All of the facts were well known to the officers of the old and new corporations and there is no assignment of any reason why the testimony…