Rose v. Dobbs

BRYAN, Circuit Judge.

This was a suit by appellee to recover an assessment which he paid under protest to appellant as collector of internal revenue on income and excess profit taxes for the calendar year 1917. The district judge before whom the case was tried, upon a written stipulation waiving a jury, made the following special findings of fact which are admitted to be correct: In 1917, and during several years prior thereto, appellee was the owner of '23 out of a total of 500 shares of common stock of the Coca Cola Company. On February 18, 1917, the directors of the company adopted a…