TRICO PRODUCTS CORPORATION v. McGOWAN

Civil Action No. 1999.

67 F.Supp. 311 (1946)

TRICO PRODUCTS CORPORATION v. McGOWAN, Collector of Internal Revenue.

District Court, W. D. New York.

July 3, 1946.


Attorney(s) appearing for the Case

Kenefick, Cooke, Mitchell, Bass & Letchworth, of Buffalo, N. Y., and Medina & Sherpick, of New York City (Harold R. Medina, of New York City, James McC. Mitchell, of Buffalo, N. Y., and Rupert Warren, William Gilbert, and Richard T. Davis, all of New York City, of counsel), for plaintiff.

George L. Grobe, U. S. Atty., and R. Norman Kirchgraber, Asst. U. S. Atty., both of Buffalo, N. Y., Harold D. Thomas, Sp. Atty. for Bureau of Internal Revenue, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Andrew D. Sharpe, Homer Miller, and Michael Gould, Sp. Assts. to Atty. Gen., for defendant.


KNIGHT, District Judge.

This is an action for the refund of federal taxes paid under Section 102 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 851, by the plaintiff, a New York State corporation, to the defendant Collector of Internal Revenue for the 28th District of New York.

Plaintiff alleges three causes of action. In the first it demands judgment for $740,918.28, paid to defendant on October 7, 1943, being the sum of $532,468 additional income...

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