Maxson v. United States

GREEN, Judge.

Plaintiff, who is receiver of the International High Speed Steel Company, a corporation, brings this suit to recover $32,945.60 alleged to have been illegally collected as income and profits taxes for the year 1918 from said company.

The parties have stipulated as to the facts. On a casual reading, the findings of fact made pursuant to this stipulation seem like a maze of returns, amended returns, computations made with reference to the taxes involved, and overassessments, together with recomputations thereof. In reality, the facts essential to a determination of the legal…