United States v. Reeves Bros.

MOORMAN, Circuit Judge.

Appellee filed with the collector of internal revenue for the appropriate district corporation income and excess profit tax returns for the years 1917, 1918, and 1919 and paid the taxes shown therein to be due. After auditing the returns, the Commissioner of Internal Revenue determined’ that additional taxes were due from the appellee for the year 1917, but that there had been overassessments for the years 1918 and 1919. The appellee was notified by the Commissioner that a certificate of over-assessment for 1918 and 1919 for the amounts he had determined would be issued…