H. B. Glover Co. v. Bladine

SCOTT, District Judge.

This is an action at law by H. B. Glover Company, an Iowa corporation, against Lars E. Bladine, coEector of internal revenue of the Iowa district, to recover $125,003.60, income and excess profits tax alleged to have been illegaEy exacted under the Revenue Act of 1918, approved February 24, 1919 (Comp. St. § 6336%a et seq.). A jury was waived and the case was tried upon an agreed statement of facts, supplemented by a smaU amount of oral testimony. The oral testimony largely tended to merely substantiate ultimate facts otherwise agreed upon, and I think the balance not…