Brewerton v. United States

WHALEY, Judge.

This is a suit for the recovery of income and profits taxes for 1918. The present plaintiffs are the receivers for the corpora tion which succeeded to the interests of the corporation in existence at the time the returns hereinafter referred to were filed, hut for convenience and simplicity of discussion the name "plaintiff” will be used indiscriminately as referring to the foregoing parties. In short, the facts may be stated as follows:

Plaintiff duly filed returns for 1917,1918, 1919, and 1920 and paid the tax shown to be due thereon. In 1921 the Commissioner audited the…