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JAEGER AUTO FINANCE CO. v. NELSON

No. 58-C-304.

191 F.Supp. 693 (1961)

JAEGER AUTO FINANCE CO., a Corporation, Plaintiff, v. Emil J. NELSON, District Director of Internal Revenue, Defendant.

United States District Court E. D. Wisconsin.

March 14, 1961.

Attorney(s) appearing for the Case

Carl R. Becker, Milwaukee, Wis., for plaintiff.

John T. Piper, Dept. of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Milwaukee, Wis., for defendant.

GRUBB, District Judge.

Plaintiff, Jaeger Auto Finance Co., is seeking a tax refund of $10,157.65, which sum represents additional taxes, plus interest, assessed against it for its fiscal years ended April 30, 1953 through April 30, 1956.

Plaintiff is an auto finance company incorporated in the State of Wisconsin on March 27, 1946. Its sole business was and is the financing of the automobile and truck sales made by the Jaeger Motor Car Company (hereafter referred...

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