Welch

Plaintiff corporation brought this action to recover $8,406.47 alleged to have been unlawfully assessed and collected by defendant as income taxes for the year 1919. The case is here a second time. In the former trial, findings and judgment were entered in favor of plaintiff for the amount demanded, this court holding with plaintiff’s contention that the amount was taxable as 1920 income. Upon appeal, the decision was reversed, and the collector’s determination was upheld. See Lichtenberger-Ferguson Co. v. Welch (C.C.A. 9) 54 F. (2d) 570, 572.

It is claimed that notwithstanding the clear import of the decision of the appellate court that the money in suit was properly assessed and collected as income taxes for the year 1919, the plaintiff taxpayer can now be heard to assert in this case that the court above was wrong and that this court should find' and hold that the amount involved is income for the year 1918. This contention is based upon plaintiff’s statement that the facts now presented are different from those urged and considered in the former trial and on the appeal. In my opinion, there is no substantial change as far as any material or pertinent matters are…