PATTERSON, District Judge.
The action is one at law to recover an alleged overpayment of income tax for 1919. A jury was waived.
The plaintiff filed his return for 1919 in due course, showing a tax liability of $76,352.89, which amount he paid. Later proceedings between the Commissioner and the plaintiff resulted in the finding of a deficiency of $95,115.52 by the Board of Tax Appeals, and the decision of the Board was affirmed by the Circuit Court of Appeals...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.