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BASTIAN BROS. v. McGOWAN

No. 262.

32 F.Supp. 93 (1940)

BASTIAN BROS. CO. v. McGOWAN, Collector of Internal Revenue.

District Court, W. D. New York.

Judgment Affirmed July 11, 1940.

Attorney(s) appearing for the Case

Remington & Remington, of Rochester, N. Y., (Albert S. Willey, of Rochester, N. Y., of counsel), for plaintiff.

George L. Grobe, U. S. Atty., of Buffalo, N. Y., (Arthur L. Jacobs, of New York City, of counsel), for defendant.

Judgment Affirmed July 11, 1940. See 113 F.2d 489.

BURKE, District Judge.

The plaintiff, a New York corporation, paid as surtax on undistributed profits of its 1936 and 1937 income approximately $23,000. It sues here to recover the amount so paid claiming it to be over-payment. The corporation had a deficit of approximately $200,000 on December 31, 1935 and a substantial deficit at all times during 1936 and 1937. The deficit...

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