Jones v. United States

WILLIAMS, Judge.

The plaintiffs are the surviving partners of Hallowell, Jones & Donald, a dissolved partnership. They seek in this suit to recover $75,772.89 excess profits tax paid by the partnership for the period from April 15, 1917, to December 31, 1917, together with interest thereon.

There is no controversy as to the facts, the parties having agreed upon them as they are set forth in the findings. The partnership excess profits tax liability for the period as disclosed by the tax return was $1,507,-628.38, of which amount $1,475,856.26 was paid on June 14, 1918, and the balance,…