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NEW ORLEANS FURNITURE EXPORT COMPANY v. UNITED STATES

Civ. A. No. 3510.

314 F.Supp. 87 (1965)

NEW ORLEANS FURNITURE EXPORT COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Mississippi, Jackson Division.

April 5, 1965.

Attorney(s) appearing for the Case

Earl Thomas, Jackson, Miss., H. L. Hammett, New Orleans, La., for plaintiff.

R. E. Hauberg, U. S. Atty., Jackson, Miss., for defendant.

WILLIAM HAROLD COX, Chief Judge.

This is a suit for the recovery of income taxes imposed and collected by the United States under 26 U.S.C.A. § 531 et seq. The plaintiff is a wholly owned subsidiary of the New Orleans Manufacturing Company. The surpluses of the corporation used for the assessments were as follows: 1957—eleven thousand seven hundred twenty-seven dollars eighty-one cents; 1958—sixteen thousand...

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