AETNA OIL CO. v. GLENN

No. 600.

53 F.Supp. 961 (1944)

AETNA OIL CO. v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky, Louisville Division.

February 14, 1944.


Attorney(s) appearing for the Case

Louis Seelbach, W. W. Crawford, and Raymond Schultz, all of Louisville, Ky., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Courtnay C. Hamilton, Sp. Assts. to Atty. Gen., and Eli H. Brown, III, U. S. Atty., of Louisville, Ky., for defendant.


MILLER, District Judge.

The plaintiff, Aetna Oil Company, brought this action to recover from the Collector of Internal Revenue $1,000 which it claims it was compelled to pay following an erroneous deficiency income tax assessment for the calendar year ending December 31, 1939. Claim for refund was duly filed and thereafter disallowed.

In January 1937 the plaintiff entered into a license agreement with Gasoline Products Company, Inc., effective as of January...

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