American Woolen Co. v. United States

GREEN, Judge.

By agreement of parties two cases, Nos. 42459 and 42904, of the American Woolen Company v. United States, have been submitted to the court under one finding of facts and one argument. Plaintiff’s petition set out alternative causes of action for the calendar years of 1922 and 1923 upon which it bases claims for refund. Certain proceedings with reference to plaintiff’s tax for 1917 become important in determining the cases now before the court but no refund is claimed for 1917.

Plaintiff duly filed its income and profits tax returns for 1917 and paid the amount of taxes thereby…