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SMALE & ROBINSON, INC. v. UNITED STATES

Civ. No. 14531.

123 F.Supp. 457 (1954)

SMALE & ROBINSON, Inc. v. UNITED STATES.

United States District Court, S. D. California, Central Division.

July 29, 1954.

Attorney(s) appearing for the Case

Keatinge, Arnold & Zack and Ernest J. Zack, Los Angeles, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., and Edward R. McHale, Asst. U. S. Atty., Chief of Tax Division, Los Angeles, Cal., for defendant.

MATHES, District Judge.

Plaintiff sues for a refund of excess profits taxes paid for the taxable year ending September 30, 1942. See I.R.C. § 322(b) (6), 26 U.S.C. § 322 (b) (6); I. R.C. §§ 710-736, 26 U.S.C. §§ 710-736, repealed by Act of November 8, 1945, § 122(a), 59 Stat. 568. Defendant denies liability contending that plaintiff's claim for refund, timely filed, does not cover the ground sued on. I.R.C. §§ 3772, 322...

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