Arizona Commercial Mining Co. v. Casey

BREWSTER, District Judge.

This is an action brought to recover income and excess profits taxes assessed for the year 1917. The plaintiff duly returned and paid on its 1917 income an income tax of $20,- 575.24 and an excess profits tax of $1,880.90, or a total of $22,456.14. Early in 1920 tbe Commissioner of Internal Revenue assessed an additional excess profits tax of $36,044.-30 which, on March 2, 1920, the plaintiff paid under protest to avoid penalties.

On October 19, 1920, the plaintiff filed with the collector of internal revenue for this district a claim for a refund of $27,325.-75, which…