Peerless Paper Box Mfg. Co. v. Routzahn

JONES, District Judge.

A jury was waived by stipulation and the case argued and submitted upon stipulated facts and briefs.

Briefly stated, the pertinent facts are: That the plaintiff in April, 1918, filed its income and profits tax return for the year 1917 in the office of the collector of internal revenue in this district, and thereafter, as required by law, paid the tax in the sum of $17,184.78. It executed a waiver, which was approved and signed January 25, 1923, by the Commissioner of Internal Revenue, consenting to a determination, assessment, and collection of taxes duo under the return…