Central Aguirre Sugar Co. v. United States

WHALEY, Judge.

This is a suit for the recovery of income and excess profits taxes for the calendar year 1917 in the sum of $331,511.57 alleged to have been erroneously and illegally assessed and collected.

In 1905 the Central Aguirre Sugar Companies was orgánized as a voluntary association under a declaration of trust of the character commonly referred to as a “Massachusetts Trust.” This association in May, 1918, filed its income and excess profits tax returns for the year 1917. The assistant treasurer, Charles G. Bancroft, signed both returns.

In 1919 the Central Aguirre Sugar Companies…