Joseph Joseph & Bros. v. United States

HICKS, Circuit Judge.

Appellant brought suit in the District Court under the Tucker Act (tit. 28, U. S. C. § 41 (20) [28 USOA § 41 (20)]), to recover certain income and excess profits taxes for 1917.

In its amended petition appellant alleged that on March 27,1918, it filed its income and profits tax return for the calendar year 191.7, disclosing therein a tax liability of $1,820,-589.01, which it paid to the Collector; that in March, 1920, the Commissioner of Internal Revenue made an additional assessment for 1917 in the sum of $25,261.59; that he abated $23,215.67 of it on July 9, 1921,…