Court of Appeals for the Fourth Circuit July 27, 1949, No. 5879 (Buck Glass Co. v. Hofferbert)

DOBIE, Circuit Judge.

This is an appeal from a judgment of the United States District Court for the District of Maryland dismissing the complaint of the taxpayer, Buck Glass Company, in an action to recover money alleged to have been improperly collected as federal income tax for the year 1945. The facts, -which are not in dispute, may be briefly summarized.