V. Loewers Gambrinus Brewery Co. v. Anderson

delivered the opinion of the .Court.

Petitioner sued respondent in the District Court for the Southern District of New York and obtained judgment for $22,091.01 on account of income and profits taxes for 1918 and 1919 erroneously' exacted. The Circuit Court of Appeals reversed; and, as the right of petitioner to recover $4,128.85 was not contested, ordered that it have judgment for that amount. 42 F. (2d) 216. This court granted petitioner’s application for a writ of cer-tiorari, limited to the question whether petitioner is entitled under §234 (a) (7) . of the Revenue Act of 1918 to any…