New Jersey Worsted Mills v. Gnichtel

JONES, Circuit Judge.

The plaintiff, a New Jersey corporation, filed its income and excess profits tax. returns for. the years 1918 and 1919 under the Revenue Acts of 1917 and 1918, respectively, and paid the taxes due as shown thereon. Thereafter it applied to the Commissioner of Internal Revenue for a redetermination of its excess profits taxes for each of the two years upon the basis of the relief provisions contained in Section 210 of the Revenue Act of 1917, c. 63, 40 Stat. 300, 307, and Sections 327 and 328 of the Revenue Act of 1918, c. 18, 40 Stat. 1057, 1093.

Section 210 of the 1917…