C. C. Thompson Pottery Co. v. Routzahn

WESTENHAVER, District Judge.

This action is to recover back corporation income and profit taxes amounting to $5,860.87, exclusive of interest, assessed for the calendar year 1918, and paid under protest. Jury trial has been-waived in writing. All necessary jurisdictional conditions precedent have been complied with. The controversy involves the determination by the Commissioner of Internal Revenue of plaintiff’s invested capital, and the correctness of this determination turns on his valuation of certain real estate and buildings acquired by plaintiff as of December 28, 1916, and in payment…