Enterprise Coal Co. v. Phillips

In the court below the Enterprise Coal Company brought suit against the collector of internal revenue to recover taxes which it alleged were illegally collected from it. By written stipulation, trial by jury was waived and the case tried by the judge, who found for the collector, and from a *566judgment entered against the defendant this appeal was taken.

As we view the case before the trial judge, the issues involved questions of fact. In that regard the trial judge summarized them as follows: “The taxpayer sought to deduct from its income for the year 1923 the following items: Operating expenses…