SOUTHERN WAREHOUSE CORP. v. SCOFIELD

Civ. No. 6352.

110 F.Supp. 553 (1952)

SOUTHERN WAREHOUSE CORP. v. SCOFIELD, Collector of Internal Revenue et al.

United States District Court S. D. Texas, Houston Division.

November 19, 1952.


Attorney(s) appearing for the Case

Eastham & Simpson, Houston, Tex. (O. S. Simpson, Houston, Tex.), for plaintiff.

Brian S. Odem, U. S. Atty. of Houston, Tex., for defendants.


CONNALLY, District Judge.

Plaintiff here seeks a refund of certain taxes allegedly illegally assessed and collected from them by the defendant collector. The taxes in question are withholding taxes on wages, taxes under the Federal Insurance Contributions Act, 26 U.S.C.A. § 1400, and taxes under the Federal Unemployment Tax Act, 26 U.S.C.A. 1600. They cover employees of one J. W. Gaddy from August 14, 1945 through October 30, 1945.

Many of the facts are...

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