Jones v. Liberty Glass Co.

BRATTON, Circuit Judge.

The Liberty Glass Company, a corporation, hereinafter referred to as the taxpayer, instituted this action against the Collector of Internal Revenue for the District of Oklahoma, hereinafter referred to as-the collector, to recover the sum of $1053.49,. with interest, on the ground that it had! been paid as income and excess profits taxes pursuant to an erroneous and illegal deficiency assessment. The cause was submitted to the court on stipulated facts. It was stipulated that the taxpayer filed its return for the year 1938 and seasonably paid the taxes shown therein;…