UNIVERSAL EXPLORATION CO. v. DAVIS

No. 5020.

34 F.Supp. 96 (1940)

UNIVERSAL EXPLORATION CO. v. DAVIS, Collector of Internal Revenue.

District Court, N. D. Alabama, S. D.

July 30, 1940.


Attorney(s) appearing for the Case

Augustus Benners and Benners, Burr, McKamy & Forman, all of Birmingham, Ala., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Paul S. McMahon, Sp. Assts. to Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala., for defendant.


MURPHREE, District Judge.

This is an action for recovery of capital stock tax alleged to have been paid by the plaintiff to the defendant pursuant to Section 105 of the Act of Congress approved August 30, 1935, known as the Revenue Act of 1935, as amended by Section 401 of the Act of Congress, approved June 22, 1936, 26 U.S.C.A.Int.Rev.Acts, page 798. The sole basis for the action is the allegation that Section 105 of the Revenue Act of 1935, as amended by Section...

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