Heiner v. Hewes

WOOLLEY, Circuit Judge.

The Commissioner of Internal Revenue assessed additional income taxes for tho year 1918 against Charles P. Hewes based upon a taxable gain in the sale of a single tract of land. On appeal the Board of Tax Appeals redetermined the tax. After paying the tax under protest, followed denial of a claim for refund, Hewes brought this suit to recover the amount paid, with interest. Tho case was tried to the court without a jury on a stipulation of facts framed and submitted in the nature of a case stated. The plaintiff had a judgment and the defendant appealed. The sole…