United States v. Oscar Frommel & Bro.

MANTON, Circuit Judge.

On March 26, 1918, Oscar Frommel & Bro., a corporation, filed with the collector of internal revenue, its corporation income and profits tax return for the year 1917 showing a tax i due of $21,847.41. On June 27, 1919, an amended return was filed for that year showing a tax due in the sum of $104,-428.42. It had no taxable earnings for part' of the year subsequent to June 21,1917. An assessment was made on the original return (June 15, 1918) of $21,847.41 land on the amended return (July 29,1919) of $82,581.-01; the total tax assessed for the calendar year was…