Gray Motor Co. v. United States

POSTER, Circuit Judge.

This ease comes' up on an agreed' statement of facts. Those material to a decision are as follows:

The Gray Motor Company, a Texas corporation, hereafter referred to as the company, was in the automobile business in Dallas. Its.fiscal year ended February 29th. On May 29, 1920, it filed its income and property tax return, showing that it was indebted' to the United States in the sum of $2,256.57; At the same time a payment of $564.15 was made, leaving a balance due of $1,692.42. On November 20, 1920, a claim for abatement of the balance of the tak was filed, and in…