United States v. Standard Silk Co.

COXE, District Judge.

This is a suit by the United States to-■recover $31,661.75, alleged to have been erroneously and unlawfully paid to the defendant, with interest from January 14,. 1930. The action was tried before a jury of one, and at the close of the case both-sides asked for a directed verdict.

On April 1, 1918, the defendant filed its 1917 tax return, and thereafter paid a tax of $140,879.87. Subsequently, and on January 24, 1921, the defendant executed and filed an unlimited assessment waiver. This waiver was 'approved in writing by the Commissioner on March 7, 1923; and by a later…