West Virginia Pulp & Paper Co. v. Bowers

PATTERSON, District Judge.

The action is brought to recover an alleged overpayment of income tax for the year 1917, in the amount of $262,312.26. The motion is by the defendant for judgment on the pleadings, and is based on the amended complaint, the answer, the reply, and a bill of particulars furnished relative to the allegations in the reply. The defendant urges that the plaintiff has made admissions in its pleadings that throw the case out of court.

The transaction shown by the amended complaint is this: The plaintiff as early as 1910 sold paper and made cash advances to a publishing…