United States v. National Tank & Export Co.

FOSTER, Circuit Judge.

In this case the material facts are substantially these: On March 14, 1919, appellee filed with the collector of internal revenue at Atlanta a tentative return on form 1031-T for tho year ending December 31, 19.18, showing an estimated tax due of $14,000, accompanied it with a cheek for $3,500 to cover one-fourth of the estimated tax, and requested an extension of time of forty-five days for filing a completed return. On May 1, 1919, a consolidated return was filed with the Commissioner of Internal Revenue for the American Naval Stores Company and the National Tank &…