Garbutt Oil Co. v. United States

NETERER, District Judge.

This suit is to recover an overpayment of income taxes for the year ending 1919. The appellee pleaded the statute of limitations. Judgment was entered for the appel-lee March 10, 1936, and reversal is sought.

A trial by jury was waived and the court made findings of fact and conclusions, as required by statute, and found in substance that the appellant is a California corporation; that on October 3, 1907, it leased certain oil land and later oil was discovered thereon and thereafter appellant’s sole business was the production and distribution of oil from this property.…