MAJOR, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies in plaintiff's (taxpayer's) income and excess profits taxes for the calendar year 1952, for the taxable period January 1, 1953 through November 8, 1953, and for the taxable period November 9, 1953 through December 31, 1953. Such deficiencies were paid by the taxpayer under protest that they were illegally assessed, and this action was commenced to obtain a refund. The amount alleged...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.