PINKERTON v. UNITED STATES

No. 9523.

170 F.2d 846 (1948)

PINKERTON v. UNITED STATES.

United States Court of Appeals Seventh Circuit.

November 24, 1948.


Attorney(s) appearing for the Case

James B. Martin, of Springfield, Ill., Charles E. Bliss, of Taylorville, Ill., and Harry B. Hershey and Lee W. Ensel, both of Springfield, Ill., for appellant.

Howard L. Doyle, U. S. Atty., and Marks Alexander, Asst. U. S. Atty., both of Springfield, Ill., Theron L. Caudle, Asst. Atty. Gen., Arthur L. Jacobs, Atty., Dept. of Justice, of Washington, D. C. and George A. Stinson, Ellis N. Slack, A. F. Prescott, and Clarence J. Nickman, Sp. Asst. to Atty. Gen., for appellee.

Before KERNER and MINTON, Circuit Judges, and SWYGERT, District Judge.


KERNER, Circuit Judge.

Plaintiff, as receiver of Mt. Auburn & Osbernville Grain Company (hereinafter referred to as Auburn), filed a timely claim for refund of federal income and excess profits tax which the Commissioner of Internal Revenue rejected. Upon denial of the claim, suit was instituted. The facts were stipulated. They appear in the trial judge's findings reported in D.C., 73 F.Supp. 590

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