J. P. Stevens Engraving Co. v. United States

WALKER, Circuit Judge.

This was an action by the appellant to recover the amount of additional income and excess profits taxes for the fiscal year 1921 assessed against it on August 28, 1926, and paid under protest. The court sustained a demurrer to appellant’s petition as amended. A copy of appellant’s claim for refund was attached to that pleading and made a part thereof. The following aro the statements of facts contained in the petition for refund:

“1. Taxpayer filed the tax return for the fiscal year ended July 31, 1921 on October 10, 1921.

“2. The four year period as prescribed by the…