Moore v. Thomas

HUTCHESON, Circuit Judge.

The suit was for tax refund. The claim was that moneys set up on its books as “attorney-in-fact fees” and reported by taxpayer as taxable income in its tax returns for the years 1935, 1936 and 1937, were not in fact such fees and were, therefore, not income, and the taxes, paid on such returns, were recoverable as taxes overpaid. The defendant, joining issue, denied that the taxes in question were erroneously assessed and collected. Tried on a stipulation of facts and the testimony of one witness for plaintiff, a certified public accountant,1 there were findings of…