Thomas E. Basham Co. v. Lucas

Suit to recover a payment of income tax, involving the question whether the taxpayer was a personal service corporation entitled to the benefits of sections 231 and 200 of the Revenue Act of 1918. 40 Stat. 1076> 1058.. After a jury had been waived in writing, and the ease tried without any request for special findings, the District Judge filed an opinion discussing the facts and the law, and directing a judgment for defendant. The defendant) then made a motion “for a separation of the law and a special finding of facts,” and the court inserted in the judgment entry this: “The court further…