LIBERTY PAPER BOARD CO. v. UNITED STATES

No. 132.

37 F.Supp. 751 (1941)

LIBERTY PAPER BOARD CO., Inc., v. UNITED STATES.

District Court, S. D. Ohio, E. D.

March 31, 1941.


Attorney(s) appearing for the Case

Smith, Francis & Irvine, of Steubenville, Ohio, for plaintiff.

Calvin Crawford, U. S. Atty., of Dayton, Ohio, and Loren G. Windom, Asst. U. S. Atty., of Columbus, Ohio, for defendant.


UNDERWOOD, District Judge.

Plaintiff filed a capital stock tax return for the taxable year ending June 30, 1933, declaring the value of its capital stock at $600,000, and paid the tax thereon in accordance with section 215 of Title 2 of the National Industrial Recovery Act, 48 Stat. 207. On or about July 17, 1937, plaintiff filed a claim for refund of said tax. This refund claim was denied by the commissioner on or about October 25, 1937, and plaintiff brings this...

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