SPOKANE COMMERCIAL TRAVELERS v. SQUIRE

No. 1549.

126 F.Supp. 424 (1954)

SPOKANE COMMERCIAL TRAVELERS, a corporation, Plaintiff, v. Clark SQUIRE, individually and as Collector of Internal Revenue for the District of Washington, Defendant.

United States District Court W. D. Washington, S. D.

August 11, 1954.


Attorney(s) appearing for the Case

Frank Funkhouser, Therrett Towles, Spokane, Wash., for plaintiff.

Charles P. Moriarty, U. S. Atty., Seattle, Wash., Thomas R. Winter, Sp. Asst., U. S. Treasury Department, Seattle, Wash., Guy A. B. Dovell, Asst. U. S. Atty., Tacoma, Wash., and Fred S. Gilbert, Jr., Sp. Asst. to the Atty. Gen., for defendant.


BOLDT, District Judge.

Plaintiff seeks to recover income and excess profits taxes for the fiscal years ending in 1945, 1946, 1947 and 1948, which it is alleged were erroneously and illegally collected by defendant collector contrary to the exemptions allowed under 26 U.S.C. Internal Revenue Code, § 101 (7), (8) and (9). Prior to the fiscal year commencing December 1, 1944 plaintiff was exempted from federal income...

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