Pressed Metals of America, Inc. v. Woodworth

These actions are for a refund of income taxes paid by appellant to the Collector of Internal Revenue for the First District of Michigan in the sum of $2,789.36 for 1922; $17,347.06 for 1927; $18,909.20 for 1928 and $16,895.60 for 1929. A jury was waived, the law and facts submitted to the court and on final hearing appellant’s petition was dismissed, from which judgment this appeal is prosecuted.

Appellant duly filed with the Collector on March 9, 1923, its income tax return for the calendar year 1922. On January 7, 1927, the Commissioner of Internal Revenue, by registered letter, notified…