AMERICAN CHEMICAL PAINT COMPANY v. SMITH

Civ. A. No. 12741.

131 F.Supp. 734 (1955)

AMERICAN CHEMICAL PAINT COMPANY, Plaintiff, v. Francis R. SMITH, Individually and as Collector of Internal Revenue for the First District of Pennsylvania, and Walter J. ROTHENSIES, Individually and as Former Collector of Internal Revenue for said District, Defendants.

United States District Court E. D. Pennsylvania.

April 22, 1955.


Attorney(s) appearing for the Case

Logan Morris, John C. Noonan, of Nesbit, Morris, Pugh & Noonan, Philadelphia, Pa., for plaintiff.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Leland T. Atherton, Sp. Assts. to Atty. Gen., W. Wilson White, U. S. Atty., Philadelphia, Pa., for defendants.


LORD, District Judge.

This action was commenced by taxpayer for the recovery of $283,578.24, plus interest, representing excess profits taxes alleged to have been overpaid for the taxable years 1940 through 1945. Most of the facts have been stipulated.

The Court, after examination of the pleadings and the stipulation of facts, and after considering the briefs and hearing argument thereon, makes the following

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