Hunt v. United States

BOOTH, Chief Justice.

The plaintiff, John B. Hunt, was an equal partner with G. I. Frazier, and was engaged in manufacturing pieces of timber into barrel staves. The copartnership operated a number of mills located at various points in Tennessee, some ten or twelve miles from railroad stations. The main office of the firm was in Nashville, Tenn.

Plaintiff filed his individual income tax return on March 33, 1921, for the calendar year 1920. This return disclosed a net in■come of $40,968.03 and an income tax due thereon of $6,525.53, which was duly paid in installments. In October, 1924, the…