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BIRMINGHAM NEWS COMPANY v. PATTERSON

Civ. A. No. 9585.

202 F.Supp. 881 (1962)

The BIRMINGHAM NEWS COMPANY, Plaintiff, v. George D. PATTERSON, Jr., District Director of Internal Revenue, Defendant.

United States District Court N. D. Alabama, S. D.

March 13, 1962.

Attorney(s) appearing for the Case

Deramus & Johnston and Alfred M. Naff, Birmingham, Ala., for plaintiff.

Macon L. Weaver, U. S. Atty., and Malcolm L. Tanner, Asst. U. S. Atty., Birmingham, Ala., and Charles K. Rice, Asst. Atty. Gen., James P. Garland, Charles W. Mehaffy, and Thomas A. Frazier, Jr., Attorneys, Department of Justice, Washington, D. C., for defendant.

LYNNE, Chief Judge.

By this action the Birmingham News Company, a corporation, claims a refund of excess profits taxes in the amount of $15,358.10, with allowable interest thereon, alleged to have been exacted erroneously by defendant and paid by plaintiff for the taxable year 1953. The genesis of this dispute was the purchase by plaintiff, on June 30, 1953, for a total consideration of $2,320,000, of all the outstanding...

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