Bemis Bros. Bag Co. v. United States

NORDBYE, District Judge.

This action was brought to recover income and excess profits taxes paid by appellant for the years 1918 and 1919. The collector to whom the taxes were paid having gone out of office, the action was brought directly against the United States. The action was tried to the court without a jury on an agreed statement of facts. The only question presented to the lower court was whether or not the plaintiff in its claim for refund, at any time before the running of the statute of .limitations, stated the facts or grounds upon which it asserted its right to a refund.

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