SUGARLAND INDUSTRIES v. BASS

No. 1157.

36 F.2d 375 (1929)

SUGARLAND INDUSTRIES v. BASS, Collector Internal Revenue.

District Court, W. D. Texas, Austin Division.

November 12, 1929.


Attorney(s) appearing for the Case

Baker, Botts, Parker & Garwood and Palmer Hutcheson, all of Houston, Tex., for plaintiff.

John D. Hartman, U. S. Dist. Atty., of San Antonio, Tex., for defendant.


WEST, District Judge.

Plaintiff sues for refund, as illegally collected, of certain income taxes, $80,099.96 in amount, paid April 29, 1924, together with interest at 6 per cent. per annum from date of payment. The principal sum was paid by the Imperial Sugar Company, whose assets and liabilities were afterwards assumed by plaintiff, the Sugarland Industries, which sues as its successor.

The case was tried before the court upon stipulation of facts and upon...

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