Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, Inc

These appeals involve two suits brought by appellee, plaintiff below, for refund of income and excess profits taxes. Both actions presented identical questions of law and fact and were divided into two complaints solely for pleading and jurisdictional purposes. The first was brought against Hugh H. Earle, who at the time the action was commenced was Collector of Internal Revenue for the District of Oregon, for refund of income taxes collected by him for the years 1946 and 1947. The second action was brought for refund of part of the income taxes paid for the year 1946 and for excess profits taxes paid for the year 1944. The Collector of the taxes involved in the latter action was out of office when the suit was commenced, and the action was therefore brought against the United States under 28 U.S.C.A. § 1346 .

The actions were consolidated for trial and a single judgment was rendered awarding the’ taxpayer the total amounts claimed in both actions — $43,220.61 plus interest in the first action and $37,865 plus interest in the second. From that judgment the 'Collector and the United States have prose cuted this appeal. The lower court rendered no opinion in this case.

The basis…