Court of Appeals for the Tenth Circuit October 22, 1952, 4458 (Standard Roofing & Material Co. v. United States)

MURRAH, Circuit Judge.

The taxpayer, Standard Roofing and Material Company, filed a claim for refund in the amount of $8,806.52, based upon the contention that the Commissioner erroneously collected taxes and interest in that sum for the taxable year 1942. From a judgment of the trial court sustaining the Commissioner, the taxpayer has appealed. The facts are not in dispute.