Huntley v. Standard Timber Co.

SAWTELLE, Circuit Judge.

The plaintiff-appellee sued to recover the amount of income taxes paid by it for the taxable year ending August 31, 1925, on the ground that the tax had been erroneously and illegally assessed against it and collected and withheld by the defendant-appellant. A demurrer to the complaint was overruled; the defendant elected to stand on the demurrer; and this appeal is from the judgment entered in favor of appellee.

The complaint discloses that on November 15,1925, appellee filed its corporation income an'd profits tax return for the year in question, showing a net taxable…