CHASE, Circuit Judge.
The plaintiff, a corporation organized under the laws of the State of Connecticut and at all pertinent times classified thereunder as an industrial bank, was taxed for the years 1936 and 1937 in accordance with the provisions of Sections 13 and 14 of the Revenue Act of 1936 relating to corporations, 26 U.S.C.A. Int.Rev.Acts, pages 822, 823. It paid the taxes so assessed and duly filed a claim for the refund of what it paid in excess of what it...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
