INTERSTATE FIRE INSURANCE COMPANY v. UNITED STATES

Civ. A. Nos. 3604, 3639.

215 F.Supp. 586 (1963)

INTERSTATE FIRE INSURANCE COMPANY v. UNITED STATES of America (two cases).

United States District Court E. D. Tennessee, S. D.

March 6, 1963.


Attorney(s) appearing for the Case

Swafford, Jahn & Taylor, Chattanooga, Tenn., for plaintiff.

George Hrdlicka, Tax Division, Washington, D. C., for defendant.


FRANK W. WILSON, District Judge.

These two lawsuits are actions by a taxpayer to recover the sum of $313,996.30, plus interest, claimed to have been over paid as federal income taxes and excess profit taxes for the calendar years 1952 through 1957 inclusive. There are two lawsuits by reason of the fact that two separate claims for refund were filed and acted upon at different times, Case No. 3604 involving a claim for...

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