A. Schrader's Son, Inc. v. United States

BYERS, District Judge.

This case was argued and submitted upon an agreed statement of facts, hereby adopted as the findings herein.

The plaintiff sues to recover the sum of $163,432.32 with interest, being part of an alleged overpayment of income and profits taxes paid by it from 1913 to 1918, inclusive.

The entire amount claimed was $181,-787.85, of which the • Commissioner of Internal Revenue has allowed $18,355.53, leaving the sum first mentioned, as the amount in dispute.

The plaintiff owned several patents, which for convenience are divided into two groups: those acquired prior to and owned…