JONES, Chief Judge.
These suits are to recover excess profit taxes claimed to have been assessed and collected erroneously. They were commenced following the Commissioner's rejection of refunds applied for covering certain taxable years.
Hearing was had in open court upon the pleadings, statements of counsel, stipulations of the parties, limited oral testimony, and the matters were submitted upon briefs.
The facts are not in substantial or controlling...
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.