HASTINGS PAVEMENT CO. v. HOEY


28 F.Supp. 897 (1939)

HASTINGS PAVEMENT CO. v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

July 24, 1939.


Attorney(s) appearing for the Case

Wood, Molloy & France, of New York City (Melville J. France, of New York City, of counsel), for plaintiff.

Gregory F. Noonan, U. S. Atty., of New York City (Noel Hemmendinger, Asst. U. S. Atty., of New York City, of counsel), for defendant.


COXE, District Judge.

This is a suit to recover capital stock taxes alleged to have been erroneously assessed against Central Supply Company, the predecessor of the plaintiff, for the taxable years 1936 and 1937. The taxes were assessed under the Revenue Act of 1935, § 105, as amended by the Revenue Act of 1936, § 401, 26 U.S.C.A. § 1358a. They were paid under protest, and claims for refund were thereafter rejected. The facts have all been stipulated...

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