KERNER, Circuit Judge.
Plaintiff brought this action to recover refund of surtaxes claimed to have been illegally assessed against it on undistributed profits for the years 1936 and 1937. The case was tried without a jury and judgment was rendered for defendant. To reverse this judgment, plaintiff appeals.
The question is whether plaintiff is entitled under § 26(c) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 836, to credits against...
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.
