Lemon v. United States

PAUL, Chief Judge.

We are here concerned with two actions each seeking a refund of taxes claimed to have been illegally collected. The cases involve the same facts arid questions of law, the tax assessments complained of grew out of the same transaction, and the cases have been heard together. The facts are not in serious dispute and the cases turn upon the interpretation to be placed upon a contract which will be hereafter discussed.

In January, 1945, the plaintiff Lemon was the owner and operator of a shop for the overhauling and repair of airplanes, at Roanoke, Virginia; and the plaintiff…