KELL-STROM TOOL CO. v. UNITED STATES

Civ. No. 8914.

205 F.Supp. 190 (1962)

The KELL-STROM TOOL CO., Incorporated v. UNITED STATES of America.

United States District Court D. Connecticut.

May 23, 1962.


Attorney(s) appearing for the Case

Massey & Jackson, by E. A. Massey, Hartford, Conn., for plaintiff.

Harry W. Hultgren, Jr., U. S. Atty., by Irving H. Perlmutter, Asst. U. S. Atty., Hartford, Conn., for defendant.


BLUMENFELD, District Judge.

By a complaint filed in this court, the plaintiff corporation seeks to recover $22,943.81 paid to the government upon an assessment of a deficiency in corporation income taxes.

The government has set up a first defense, alleging that the total assessment against the plaintiff was $25,955.32, consisting of $22,943.81 deficiency in tax and $3,011.51 interest. Alleging that only $22,943.82 (one cent more than the tax itself) has been...

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