Rasmusson

Appellee brought an action to recover $3,819.63 taxes and interest paid by it, for the calendar year 1921 upon the ground that it had no income during that year for the reason that prior to December 31, 1920, it had transferred all of its property and business to J. E. O’Connell, and transacted no business whatever during that year. This was the sole issue in the case. Judgment was rendered for the appellee and this appeal was taken by the Collector of Internal Revenue.

Appellant’s contention is that the evidence does not sustain the judgment. The case was tried without a jury in pursuance of written stipulation thereto. A motion was made by the appellant at the conclusion of tbo testimony for a judgment upon the evidence, which was denied. No request was made for special findings.

The transcript contains the “decision” of the trial court dated February 5, 1931, and the judgment refers thereto as follows: “ * * The Court thereafter on the 5th day of February, 1931, having made and filed herein its opinion and findings in favor of plaintiff and against defendant, and directing judgment as prayed in the complaint, and the Court having thereafter on the 11th day of February, 1931,…