Pfaffinger

Appellee brought an action at law against appellant in the District Court to recover the sum of $1,697.19, plus interest, representing taxes alleged to have been erroneously collected from him during the year 1924. The *902 ease was tried by the court, a jury having been waived by the parties.

The court adopted the special findings of fact requested by the appellee, and gave judgment against appellant. There was no request by appellant for different findings, nor were there any exceptions to the ruling of the court on the admission or rejection of evidence. Appellant did submit requests for conclusions of law, which were denied by the court. To this ruling, as well as to the rulings of the court in adopting the proposed conclusions of law submitted by appellee, appellant duly excepted.

At the conclusion of the case appellant made a motion for judgment, which motion was denied, but no exception was noted to the ruling on such motion, although such ruling is the basis of one of the assignments of error in this court.

On March 28,1918, the Pacific Coast Sales Book Company, of California, filed its income and profit tax return for the year 1917. Appellee was the owner of fifty…