H. B. Glover Co. v. Bladine

BOOTH, Circuit Judge.

This is an appeal from a judgment of the District Court dismissing a complaint in an action at law brought by the Glover Company against the collector of internal revenue to recover moneys claimed to have been paid in excess for income and profits taxes for the fiscal year ending November 30, 1918.

A written stipulation waiving a jury was duly signed and filed. The facts, largely stipulated, are briefly as follows:

The company was a manufacturer and jobber of wearing apparel. On March 15, 1919, the company filed a tentative tax return for the fiscal year adopted by it,…