United States v. Calumet Steel Co.

SPARKS, Circuit Judge.

This appeal, which involves income and excess profits taxes fo-r the year 1917, is from a judgment rendered in favor of the taxpayer in a suit brought by it in the District Court for the recovery of certain amounts alleged to have been illegally collected by the Government in 1928 under threat of distraint.

The facts found which are pertinent to the questions presented, are as follows: On April 1, 1918, appellee filed its income and profits tax return for the year 1917, and in 1918 paid the tax liability therein reflected. Later it executed and delivered to the Collector…