E. E. Atkinson & Co. v. Willcuts

DEWEY, District Judge.

This was a suit for recovery on a deficiency assessment and payment of income and profits taxes alleged to have been illegally exacted from appellant for the taxing years ending January 31, 1919, and January 31, 1920. On March 26, 1919, E. E. Atkinson & Co., a corporation, made to the collector of internal revenue of the district of Minnesota a tentative return and on July 19, 1919, a completed return for the income and profits taxes of the corporation for the period ending January 31, 1919. There was also a tax return filed with said collector of internal revenue by the…