United States v. Safety Car Heating & Lighting Co.

BUFFINGTON, Circuit Judge.

These two cases, one brought by the taxpayer against the United States, the other against the collector, involved the same facts and the general claim that taxes had been illegally collected from the taxpayer and that it was entitled to recover them back. The cases were tried together by a judge who was empowered by statute to try the first case and by written stipulation the second. The cases received detailed study by him, and by reference to his finding of facts and conclusions of law we save needless repetition.

The questions involved are as stated by government…