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JAMES REALTY COMPANY v. UNITED STATES

No. 4-58-Civ.-430.

176 F.Supp. 306 (1959)

JAMES REALTY COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Minnesota, Fourth Division.

September 1, 1959.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn., and Maurice L. Grossman, Minneapolis, Minn., for plaintiff.

Fallon Kelly, U. S. Atty., St. Paul, Minn., and Charles K. Rice, Asst. Atty. Gen., James P. Garland, Lyle M. Turner, Charles H. Magnuson, Dept. of Justice, Washington, D. C., for United States.

DEVITT, Chief Judge.

This is an action for recovery of $14,066.11 plus interest, which is alleged by the taxpayer, James Realty Co., to be an overpayment of its income tax for its taxable year ending November 30, 1953. The taxpayer contests the action of the Commissioner of Internal Revenue in disallowing the taxpayer's $25,000 corporate surtax exemption1 and its $25,000 minimum excess profits credit.2 The...

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