CRANBERRY IMPROVEMENT COMPANY v. SMITH

No. 11514.

222 F.2d 706 (1955)

CRANBERRY IMPROVEMENT COMPANY, John C. Groome, Jr., and E. C. Dolbow, Sr., Liquidating Trustees, Appellants, v. Francis R. SMITH, Collector of Internal Revenue for the First District of Pennsylvania.

United States Court of Appeals Third Circuit.

Decided May 20, 1955.


Attorney(s) appearing for the Case

Charles S. Jacobs, Philadelphia, Pa., (William R. Spofford, Charles S. Jacobs, Robert R. Batt, Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for appellants.

H. Brian Holland, Asst. Atty. Gen. (Ellis N. Slack, I. Henry Kutz, Sp. Assts. to Atty. Gen., W. Wilson White, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before MARIS, GOODRICH and KALODNER, Circuit Judges.


MARIS, Circuit Judge.

The plaintiff, Cranberry Improvement Company, a Pennsylvania corporation, sued the Collector of Internal Revenue in the District Court for the Eastern District of Pennsylvania for refund of 1943 income tax paid in the amount of $9,587.81 and 1944 excess profits tax paid in the amount of $16,222.90, together with interest in the sum of $1,887.74, a total of $27,698.45. The case was tried without a jury upon stipulated facts. The undisputed facts...

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