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MOTOR FUEL CARRIERS, INC. v. UNITED STATES

No. 496.

202 F.Supp. 497 (1962)

MOTOR FUEL CARRIERS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Florida, Marianna Division.

February 15, 1962.

Attorney(s) appearing for the Case

Wm. R. Frazier, Hill & Frazier, Jacksonville, Fla., for plaintiff.

Garry A. Pearson, Tax Division, Dept. of Justice, Washington, D. C., and Varn, U. S. Atty., Tallahassee, Fla., for defendant.

CARSWELL, Chief Judge.

FINDINGS OF FACT

This action was instituted by the taxpayer to recover the following amounts, which it paid as income taxes, accumulated earnings taxes and interest for the calendar years 1956 and 1957:

                                  Accumulated
                 Income Tax         Earnings
Year              Deficiency     Tax Deficiency     
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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