Weyerhaeuser Company, a Washington Corporation v. United States of America, United States of America v. Weyerhaeuser Company, a Washington Corporation

ELY, Circuit Judge:

The dispute before us involves Weyerhaeuser’s federal income taxes for the calendar years 1954 through 1957. Weyerhaeuser filed claims for refund of a portion of the taxes paid for each of these years. The Commissioner of Internal Revenue rejected the claims, and thereafter Weyerhaeuser brought suit in the District Court for recovery of the taxes which it claimed to have been collected erroneously. The District Court’s pretrial order divided the issues into two parts, “First Question Presented” and “Second Question Presented.” The two questions are unrelated both factually…