Court of Appeals for the Fifth Circuit April 22, 1935, No. 7593 (Mente v. Commissioner)

WALKER, Circuit Judge.

Each of the petitioners sought a rede-termination of a deficiency of income tax for the year 1928 determined by the Commissioner of Internal Revenue, which determination was based upon the receipt by the taxpayer of part of a sum, with interest thereon, paid by the government in refund of income taxes overpaid by Mente & Co., Inc.